Company: IPST
Filing Date: 2025-06-13
Form Type: S-1
Source: 0001641172-25-015121
Chunk: 177

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-06-13
Form: S-1
Chunk 177
---
3 |     |           |  35,464 |     |          | — |     |           |       — |     |                 |      — |     |       |  35,464 |
| Beth Marker                                                |     | 2024 |     |           | 175,639 |     |          | — |     |           |   6,000 |     |                 |      — |     |       | 181,639 |
| SVP Retail Operations                                      |     | 2023 |     |           |  84,917 |     |          | — |     |           |       — |     |                 |      — |     |       |  84,917 |
| Danielle Perkins                                           |     | 2024 |     |           | 163,215 |     |          | — |     |           |  10,000 |     |                 |      — |     |       | 173,215 |
| SVP Wholesale                                              |     | 2023 |     |           | 150,831 |     |          | — |     |           |       — |     |                 |      — |     |       | 150,831 |

| (1) | Does                                                                                        
 not include deferred compensation from 2023 and 2024 that will be paid in 2025, as follows: |

● $63,076 to Justin Stiefel;
● $63,076 to Jennifer Stiefel;
● $107,395 to Michael Carrosino;
● $4,000 to Beth Marker;
● $46,876 to Danielle Perkins.

| (2) | Represents                                                                                     
 the aggregate grant date fair value of restricted stock units granted to the executive officer 
 during the applicable fiscal year, computed in accordance with FASB ASC Topic 718. These       
 amounts do not reflect the actual value that will eventually be realized by the executive      
 officer at the time the award becomes vested.                                                  |

| (3) | Other                                                                                           
 compensation consisted of deferred compensation payable for service as a director. Fees were    
 paid out following the closing of our November 2024 initial public offering. Since the closing  
 of our initial public offering, employee directors are no longer eligible to receive additional 
 compensation for service on the board.                                                          |

| (4) | Michael                                                                                     
 Carrosino became our Executive Vice President of Finance and Acting Chief Financial Officer 
 in June 2023 and became our Chief Financial Officer in November 2024.