Disclosures

Firm Information

Paracca Financial Group is a registered investment adviser providing investment advisory services to individuals, families, and institutions. We are registered with the appropriate regulatory authorities and operate as a fiduciary, meaning we are legally obligated to act in the best interests of our clients.

Regulatory Oversight: Our firm is subject to regulatory oversight and examination by the Securities and Exchange Commission (SEC) or state securities regulators, depending on the size of our assets under management.

Form ADV

Our Form ADV is a comprehensive disclosure document that provides detailed information about our firm, including:

• Our business practices and services offered
• Fee schedules and compensation arrangements
• Conflicts of interest and how we address them
• Disciplinary history (if any)
• Educational background and business experience of our key personnel

You have the right to receive a copy of our Form ADV Part 2A (Firm Brochure) and Part 2B (Brochure Supplement for key personnel) at any time. These documents are also available on the SEC's Investment Adviser Public Disclosure website at adviserinfo.sec.gov.

Investment Risks

All investments involve risk, and there is no guarantee that our investment strategies will be successful. Key risks include:

• Market Risk: The value of securities can decrease due to changes in overall market conditions
• Interest Rate Risk: Changes in interest rates can affect the value of fixed-income securities
• Credit Risk: The issuer of a security may default on its obligations
• Liquidity Risk: Some securities may be difficult to sell quickly at a fair price
• Currency Risk: Foreign investments may be affected by currency exchange rate fluctuations
• Concentration Risk: Portfolios concentrated in specific sectors or securities face higher risk
• Options Risk: Options strategies involve complex risks and may result in substantial losses

Past performance is not indicative of future results. You may lose money, including your principal investment.

Fiduciary Status

As a registered investment adviser, we act as a fiduciary to our advisory clients. This means:

• We have a legal duty to act in your best interest at all times
• We are required to provide advice that is suitable for your individual circumstances
• We must disclose all material conflicts of interest
• We are obligated to seek best execution for your transactions
• We maintain the confidentiality of your information

Fee Structure

Our investment advisory fees are typically based on a percentage of assets under management and are detailed in your Investment Advisory Agreement. Key points about our fees:

• Fees are negotiable and may vary based on account size and complexity
• Fees are generally billed quarterly in advance or arrears
• You may incur additional fees such as custodian fees, transaction costs, and mutual fund or ETF expenses
• We do not receive commissions on securities transactions in advisory accounts
• You have the right to terminate the advisory agreement at any time

For complete information about our fees and compensation, please refer to our Form ADV Part 2A.

Conflicts of Interest

We are required to disclose any material conflicts of interest that could affect our relationship with you. We address conflicts through:

• Full disclosure in our Form ADV and advisory agreements
• Policies and procedures designed to ensure we act in your best interest
• Regular review and monitoring of potential conflicts
• Obtaining your informed consent when appropriate

Custody and Safekeeping

Your assets are held by a qualified custodian (typically a broker-dealer or bank) in your name. We do not take physical possession of your assets. You will receive account statements directly from the custodian at least quarterly. We encourage you to carefully review these statements and compare them with any reports you receive from us.

Proxy Voting

Unless you have authorized us in writing to vote proxies on your behalf, you retain the right and responsibility to vote proxies for securities held in your account. If we have proxy voting authority, we will vote proxies in accordance with our written proxy voting policies and procedures, which are designed to act in your best interest. You may request a copy of our proxy voting policies and information about how we voted your proxies at any time.

Privacy and Confidentiality

We are committed to protecting the privacy and confidentiality of your personal and financial information. We comply with federal and state privacy laws, including SEC Regulation S-P. For detailed information about our privacy practices, please review our Privacy Policy.

Business Continuity

We maintain a business continuity plan designed to ensure that we can continue to provide services to you in the event of a significant business disruption. Our plan addresses backup systems, alternative communications, and recovery procedures.

Error Correction

We have procedures in place to promptly identify and correct errors in your account. If an error occurs due to our actions or negligence, we will take appropriate steps to make your account whole. If you believe an error has occurred, please contact us immediately.

Client Responsibilities

To help us provide you with the best possible service, you agree to:

• Provide accurate and complete information about your financial situation and goals
• Promptly notify us of any material changes in your circumstances
• Review all account statements and reports carefully and promptly report any discrepancies
• Ask questions if you do not understand our recommendations or any aspect of your account
• Maintain adequate records of your account and transactions

Complaints and Disputes

If you have a complaint or concern about our services, we encourage you to contact us directly so we can work to resolve the issue. If you are not satisfied with our response, you may also contact:

• SEC: Securities and Exchange Commission at www.sec.gov/complaint
• FINRA: Financial Industry Regulatory Authority (if applicable)
• State Regulator: Your state securities regulator

Depending on the terms of your advisory agreement, disputes may be subject to arbitration.

Additional Information

This page provides a summary of important disclosures. For complete information about our firm and services, please review:

• Our Form ADV Part 2A and Part 2B
• Your Investment Advisory Agreement
• Account statements and confirmations from your custodian
• Any supplemental disclosures we provide

We encourage you to ask questions and seek clarification on any matter you do not fully understand.

Contact Information

For questions about these disclosures or to request additional information, please contact us: