Company: IPST
Filing Date: 2025-12-19
Form Type: S-8
Source: 0001788230-25-000183
Chunk: 4

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-12-19
Form: S-8
Chunk 4
---
 director’s liability to a corporation or its stockholders for monetary damages for breaches of fiduciary duty. Delaware law provides, however, that liability for breaches of the duty of loyalty, acts or omissions not in good faith or involving intentional misconduct, or knowing violation of the law, and the unlawful purchase or redemption of stock or payment of unlawful purchase or redemption of stock or payment of unlawful dividends or the receipt of improper personal benefits cannot be eliminated or limited in this manner.

The Registrant’s Second Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws provide that it will indemnify its directors to the fullest extent permitted by Delaware law and may, if and to the extent authorized by the Board of Directors, indemnify its officers and any other person whom it has the power to indemnify against any liability, reasonable expense or other matter whatsoever.

Any amendment, modification or repeal of the foregoing provisions shall be prospective only, and shall not affect any rights or protections of any of the Registrant’s directors existing as of the time of such amendment, modification or repeal.

The Registrant may also, at the discretion of the Board of Directors, purchase and maintain insurance to the fullest extent permitted by Delaware law on behalf of any of its directors, officers, employees or agents against any liability asserted against such person and incurred by such person in any such capacity.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing, the Registrant has been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

## Item 7. Exemption from Registration Claimed
Not applicable.

## Item 8. Exhibits
| Exhibit No. |     | Document Description                                                               |
| 5.1         |     | Opinion of Pryor Cashman LLP*                                                      |
| 23.1        |     | Consent of Marcum LLP*                                                             |
| 23.2        |     | Consent of Pryor Cashman LLP  (included as part of Exhibit 5.1)*                   |
| 24.1        |     | Power of Attorney (included in the signature pages to this Registration Statement* |
| 99.1        |     | Heritage Distilling Holding Company, Inc. 2024 Equity Incentive Plan*              |
| 107         |     | Filing Fee Table*                                                                  |

* Filed herewith.

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