Terms of Business

These Terms of Business are applicable from 24 March 2026 and set out the general terms under which we will provide business services to you and the respective duties and responsibilities of both us and you in relation to such services. Please read these terms thoroughly. If you have any queries, we will be happy to clarify them. If any material changes are made to these terms, we will notify you.

Authorisation and Codes of Conduct

We confirm we are regulated by the Central Bank of Ireland. Our authorisation can be checked on the Central Bank of Ireland register at www.centralbank.ie or by calling them on 01-224 4000 to verify our credentials.

Our reference code is C 48217.

We are also subject to the Consumer Protection Code, Minimum Competency Code and Fitness & Probity Standards which offer protection to consumers. These Codes can be found on the Central Bank's website.

Our Services

We are an Insurance and Investment Intermediary business. Our principal business is to provide advice and arrange transactions on behalf of our clients in relation to life, pensions and investments. We are members of Brokers Ireland.

We provide advice on a "Limited analysis of the market" basis, which means we provide our services on the basis of a limited number of contracts and product producers that we have an agency with. We advise you, in our professional opinion, from that selection which will best suit your needs and objectives. While not tied to one product producer, the services are not provided on the basis of a fair analysis of the entire market (i.e., all providers and products).

As part of the process when giving advice on Investments we will need to gather information regarding your investment knowledge and experience. If this information is not provided, we will not be in a position to determine whether the product is appropriate for you.

Companies We Have Agencies With

Conflicts of Interest

It is our policy to avoid conflicts of interest in providing services to you. However, if an unavoidable conflict of interest arises, we will advise you of how this is being dealt with in writing before providing you with any service. Although we receive payment from product providers for your business, we ensure the advice we recommend is in your best interest. A full copy of our conflicts of interest policy is available on request.

Disclosure of Information

We act as your representative to the companies we have agencies with and will provide assistance with any queries you may have in relation to the policies or in the event of a claim during the life of the policies. We will explain to you the various restrictions, conditions and exclusions attached to your policy.

It is your responsibility to read the policy documents, literature and brochures to ensure you understand the nature of the policy cover. Material information about medical history, non-smoker status, occupation category and any hazardous pursuits are central to underwriting decisions. It is imperative that all information you provide to the insurer is accurate and complete.

You are under a duty to answer all questions posed by the insurer or us on your behalf, honestly and with reasonable care. Any failure to disclose material information may invalidate a claim and render your policy void. Please notify us of any changes to your personal circumstances (e.g. name change, change of address).

Sustainable Investing

We will gather your Sustainable Investing Preferences and include these in our Statement of Suitability/recommendation for you. All information regarding Sustainable Finance Disclosures will be adhered to by the Product Producers, and their brochures and documents will outline their disclosures. We do not consider "adverse impacts of investment decisions" on sustainability factors in our investment advice.

Complaints Procedure

We have a complaints procedure in place which is available on request. Your complaint can be made in writing, by email, telephone or face-to-face.

• We will acknowledge your complaint within 5 working days, advising you of the name of the person handling it.
• We will update you on our investigation within 20 working days.
• We will endeavour to provide a final response within 40 working days.

Please address any complaint to I.F.C Advisors Limited at admin@ifcfinance.com or call +353 1 660 1016.

If dissatisfied with the outcome, you are entitled to refer the matter to the Financial Services & Pensions Ombudsman, Lincoln House, Lincoln Place, Dublin 2. Lo-call: 01 567 7000. Email: info@fspo.ie. Website: www.fspo.ie.

Remuneration

We are remunerated by commission and other payments from product producers on the completion of your business. You may choose to pay in full for our services by means of a fee. Where we receive a recurring income, this forms part of the remuneration for ongoing advice and you will be provided with an annual benefit statement/value or review on your pension and investment business.

If we receive commission from a product provider, this will be offset against the fee charged. Where commission is greater than the fee due, the commission will become the amount payable to us unless an alternative arrangement is agreed in writing. Additional fees may be payable for complex cases or to reflect value, specialist skills or urgency — we will provide an estimate in advance.

A summary of all arrangements for any fee, commission, other reward or remuneration paid or provided to us by product producers is available on our website or in our offices.

Regular Reviews

It is in your best interests that you review, on a regular basis, the products which we have arranged for you. As your circumstances change, your needs will change. Please advise us of these changes and request a review so that we can ensure you are provided with up-to-date advice and products best suited to your needs.

Default on Payments

We will exercise our legal right to receive payments due from clients for the services provided. Product producers may withdraw benefits or cover in the event of a default on payments due under policies or other products arranged for you. We would refer you to policy documents or product terms for the details of such provisions.

Client Monies & Receipts

We request all cheques or negotiable instruments are made payable to the appropriate Product Provider for Life, Pensions and Investment business. We shall issue a receipt for each payment received. We are not authorised to accept cash. The acceptance of a completed proposal does not in itself constitute the effect of a policy — it is only when the Provider confirms the policy is in place that your policy is live.

Data Protection

We comply with the requirements of the Data Protection Regulation. The data will be processed only in ways compatible with the purposes for which it was given. We will provide you with a separate Data Privacy Notice that will outline exactly how, what and where we use your data.

Compensation Scheme

We are members of the Investor Compensation Scheme which provides for the payment, in certain circumstances, of compensation to certain clients (eligible investors) of authorised investment firms. Compensation may be payable where money or investment instruments owned by clients cannot be returned to them.

Where entitlement to compensation is established, the compensation payable will be the lesser of:

• 90% of the amount of the client's recognised loss; or
• Compensation of up to €20,000

For further information, contact Investor Compensation Co Ltd on (01) 224 4955.

Governing Law & Business Succession

These Terms of Business shall be governed by and construed in all respects according to the laws of the Republic of Ireland and will be deemed to cover any successors in business to I.F.C Advisors Limited.