Company: BLNE
Filing Date: 2025-01-14
Form Type: 424B3
Source: 0001493152-25-002137
Chunk: 212

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-14
Form: 424B3
Chunk 212
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 the stock option grants were estimated using the
following assumptions:

<div align='center'>Schedule of Fair Value of Options for Valuation Assumptions</div>

| Risk free interest rate                    
 Expected term in years                     
 Dividend yield                             
 Volatility of common stock                 |     | For the Years 
 Ended         
 December      
 31,           
 2023          | 3.88 
  5.5 
    — 
  62% 
 –64% | % |     | 2022 |   1.04% 
 – 3.55% 
       6 
       — 
     58% 
   – 60% |
|:-------------------------------------------|:----|:--------------|-----:|:--|:----|:-----|--------:|
| Weighted average grant date fair value per 
 option                                     |     | $             | 2.50 |   |     | $    |    4.08 |

Phantom Stock Awards

In 2018, Beeline adopted the Phantom Equity Plan (the “Phantom Plan”), which authorizes up to 100,000 shares (“Phantom Shares”) to be granted to participating employees. The Phantom Shares are a hypothetical equity interest in Beeline and vest over a four-year period. Each award will only vest and become payable upon certain events, such as a change in ownership of Beeline or a liquidation event, as defined in the Phantom Plan agreement. At December 31, 2023 and 2022, the value per share was deminimis. No additional Phantom Shares were granted in 2023 or 2022. There are 39,750 issued and fully vested Phantom Shares at December 31, 2023 and 2022.

401(k) Employee Benefit Plan

Beeline has established a retirement benefit plan under Section 401(k) of the Internal Revenue Code. Under this plan, eligible employees are permitted to contribute a percentage of compensation into the retirement plan up to a maximum determined by the Internal Revenue Code. The plan also allows for discretionary employer matching contributions and profit-sharing contributions to the plan; however, no such contributions were elected for the 2023 year ended.

| F-75 |

<div align='center'>Beeline Financial Holdings, Inc.

Notes to Consolidated Financial Statements

December 31, 2023 and 2022</div>

NOTE 11 - COMMITMENTS AND CONTINGENCIES

Commitments and Contingencies

LEASE OBLIGATIONS

Be