Company: JUPGF
Filing Date: 2025-08-11
Form Type: DRS/A
Source: 0001641172-25-022982
Chunk: 140

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-11
Form: DRS/A
Chunk 140
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-executive directors for the fiscal year ended December 31, 2024. We do not sponsor a pension
benefits plan, a non-qualified deferred compensation plan, or a non-equity incentive plan for directors; therefore, these columns have
been omitted from the following table. No other or additional compensation for services were paid to any of the directors.

| Name                                           |     | Fees Earned or 
 Paid in Cash   
 ($)            |       |     | Option 
 Awards 
 ($)    |     | Stock  
 Awards 
 ($)    |       |     | Total 
 ($)   |       |
|:-----------------------------------------------|:----|:---------------|------:|:----|:-------|:----|:-------|------:|:----|:------|------:|
| Agenor Narcizo Drumond de Cuculicchio, Esq.(1) |     |                | 5,301 |     | $      |     | $      | 3,820 |     | $     | 9,121 |
| Gabriel Santos Cordeiro de Andrade, Esq.(2)    |     |                | 5,301 |     | $      |     | $      | 3,820 |     | $     | 9,121 |

| (1) | Mr. Cuculicchio was                                                                                                              
 appointed as a member of the Board of Directors in August, 2024. The agreement with Mr. Cuculicchio provides that he is entitled 
 to receive quarterly compensation of R$15,000 (approximately $2,630) and shares of the Company’s common stock representing       
 0.05% of the Company’s then issued common stock.                                                                                 |
| (2) | Mr. Andrade was appointed as                                                                                                     
 a member of the Board of Directors in August, 2024. The agreement with Mr. Andrade provides that he is entitled to receive       
 quarterly compensation of R$15,000 (approximately $2,630) and shares of the Company’s common stock representing 0.05% of the     
 Company’s then issued common stock.                                                                                              |

We do not set aside or accrue
any amounts to provide pension, retirement or similar benefits to the directors and officers set forth above.

Employment Agreements

Amended and Restated Employment Agreement with Marc Fogassa

On June 26, 2024, we amended
our employment agreement with Marc Fogassa for the Chief Executive Officer