Welcome to Minerva Planning Group

Welcome to Minerva. You've joined a firm that takes a fundamentally different approach to financial advice — one that prioritizes the client's outcome over the firm's revenue in every decision, every day.

This onboarding track will bring you up to speed on who we are, how we work, and what's expected of you. Whether you're an advisor, a paraplanner, or on the operations team, this material is for everyone.

Who we are

Minerva Planning Group is a fee-only RIA serving individuals and families primarily in the Atlanta metro area. We manage portfolios, build financial plans, and provide ongoing advice on taxes, estate planning, insurance, and retirement.

Fee-only means we are compensated solely by our clients. We do not earn commissions, 12b-1 fees, referral payments, or revenue-sharing from product companies. This eliminates the conflicts of interest that plague the brokerage model and is the foundation of the trust our clients place in us.

Fiduciary means we are legally bound — by SEC regulation — to act in our clients' best interest. This isn't a marketing slogan. It's an enforceable legal obligation, and it governs every recommendation we make.

Our investment philosophy

We believe the evidence is clear on how to invest well:

1. Diversify broadly. Own the entire market, not a handful of stocks. Concentration is speculation.
2. Keep costs low. Every dollar paid in fees is a dollar that doesn't compound. We use low-cost index funds as the core of every portfolio.
3. Rebalance systematically. Maintain target allocations through disciplined rebalancing, which enforces selling high and buying low.
4. Manage taxes proactively. Asset location, tax-loss harvesting, and Roth conversion strategies all add real value without taking additional risk.
5. Stay the course. The biggest driver of client outcomes isn't fund selection — it's behavior during market stress. We are behavioral coaches as much as investment managers.

What we expect from every team member

• Client-first mindset. Every interaction with a client — an email, a phone call, a quarterly review — shapes their experience. Be responsive, be thorough, be kind.
• Confidentiality. Client financial data is deeply personal. Never discuss client details outside the appropriate professional context. Our compliance policies are strict, and for good reason.
• Continuous learning. The financial landscape changes constantly — tax laws, market conditions, technology. We invest in your growth, and we expect you to invest in your own.
• Attention to detail. A transposed digit in a trade, a missed deadline on an RMD, a miscategorized expense — small errors have outsized consequences in our business.

How this academy works

The Employee Academy is organized into six tracks:

| Track | What you'll learn | |---|---| | A — Onboarding | Firm overview, systems access, compliance basics | | B — Investment Process | Our investment philosophy, portfolio construction, manager selection | | C — Quarterly Cycle | The quarterly review process from start to finish | | D — Trading & Rebalancing | Orion, Eclipse iRebal, trade execution, reconciliation | | E — MGP Planning | Minerva's financial planning methodology and tools | | F — Compliance & Tax | Regulatory requirements, audit procedures, tax coordination |

Complete each track in order. Each lesson includes a quiz — you must pass to proceed. If you get stuck, ask your manager or the team Slack channel.

Key takeaways

1. Minerva is a fee-only fiduciary RIA — we earn no commissions and are legally required to put clients first.
2. Our investment philosophy is evidence-based: diversify broadly, keep costs low, rebalance systematically, manage taxes proactively, and stay the course.
3. Every team member contributes to the client experience, regardless of role.
4. Confidentiality and attention to detail are non-negotiable standards.
5. The Employee Academy has six tracks — complete them in order to build a solid foundation.

Glossary

• RIA (Registered Investment Advisor) — A firm registered with the SEC or state securities regulators that provides investment advice and owes clients a fiduciary duty.
• Fee-only — A compensation model where the advisory firm earns revenue solely from client fees, with no commissions or product-sale revenue.
• Fiduciary — A legal obligation to act in the client's best interest, enforceable by regulators.
• 12b-1 fee — An annual marketing or distribution fee charged by some mutual funds, often paid to the selling broker. Minerva does not receive these.
• Paraplanner — A team member who supports financial advisors with research, plan preparation, and client service tasks.