Company: IPST
Filing Date: 2025-10-16
Form Type: S-1/A
Source: 0001213900-25-099309
Chunk: 236

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-10-16
Form: S-1/A
Chunk 236
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 —        |     |           |  10,000 |     |                 |      — |     |       | 173,215 |
| SVP Wholesale                                              |     | 2023 |     |           | 150,831 |     | —        |     |           |       — |     |                 |      — |     |       | 150,831 |

____________ (1)Does not include deferred compensation from 2023 and 2024 that was 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.

139

Employment Agreements On October 1, 2025, we entered into 18 -monthemployment agreements with Justin Stiefel, our Chief Executive Officer, Jennifer Stiefel, our President, and Michael Carrosino, our Executive Vice President and Chief Financial Officer. The following is a summary of the compensation arrangements set forth in each of such employment agreements.

| Executive         |     | Title                                                |     | Annual Base 
 Salary      |         |     |    Initial 
 Restricted 
 Stock Unit 
      Grant 
  in Shares |
|:------------------|:----|:-----------------------------------------------------|:----|:------------|--------:|:----|-----------:|
| Justin Stiefel    |     | Chairman and Chief Executive Officer                 |     | $           | 195,000 |     |  3,500,000 |
| Jennifer Stiefel  |     | President                                            |     |             | 175,000 |     |