Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 203

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 203
---
 by, federal programs, including 
 Medicare and Medicaid, claims for items or services, including drugs and biologics, that are false or fraudulent;                       |

| ● | Health Insurance Portability                                                                                                            
 and Accountability Act of 1996 (“HIPAA”) created additional federal criminal statutes that prohibit among other actions,                
 knowingly and willfully executing, or attempting to execute, a scheme to defraud any healthcare benefit program, including private      
 third-party payors or making any false, fictitious or fraudulent statement in connection with the delivery of or payment for healthcare 
 benefits, items or services;                                                                                                            |

| ● | HIPAA, as amended by the                                                                                                                     
 Health Information Technology for Economic and Clinical Health Act of 2009 and their implementing regulations, imposes obligations           
 on certain covered healthcare providers, health plans, and healthcare clearinghouses and their respective business associates and            
 covered subcontractors types of individuals and entities regarding the electronic exchange of information in common healthcare transactions, 
 as well as standards relating to the privacy and security of individually identifiable health information;                                   |

| ● | The federal Physician Payments                                                                                                           
 Sunshine Act requires certain manufacturers of drugs, devices, biologics and medical supplies for which payment is available under       
 Medicare, Medicaid or the Children’s Health Insurance Program, with specific exceptions, to report annually to the Centers               
 for Medicare and Medicaid Services (“CMS”), information related to payments or other transfers of value made to physicians               
 (defined to include doctors, dentists, optometrists, podiatrists and chiropractors), physician assistants, nurse practitioners, clinical 
 nurse specialists, anesthesiologist assistants, certified nurse anesthetists and certified nurse-midwives and teaching hospitals,        
 as well as ownership and investment interests held by physicians and their immediate family members.; and                                |

<div align='center'>118</div>

| ● | The Foreign Corrupt Practices                                                                                                     
 Act (“FCPA”) prohibits U.S. businesses and their representatives from offering to pay, paying, promising to pay or authorizing    
 the payment of money or anything of value to a foreign official in order to influence any act or decision of the foreign official 
 in his or her official capacity or to secure any other improper advantage in order to obtain or retain business.                  |

Many states have similar
laws and regulations, such as anti-kickback and false claims laws, that may be broader in scope and may apply regardless of payor, in
addition to items and services reimbursed under Medicaid and other state programs. Additionally, we