Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 351

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 351
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2024 Plan provides for the granting
of stock options, restricted stock and stock appreciation rights to employees, members of the Board of Directors and non-employee consultants.
Stock options granted generally expire ten years after their original date of grant and generally vest 25% on the first anniversary
of the grant, then monthly to the fourth anniversary of the date of grant, subject to continued service through the applicable vesting
date. The plan allows for the issuance of up to 51,726 shares of Common Stock. On April 30, 2024, the 2024 Plan was amended to include
20,000 additional shares of Common Stock in the pool available for future grant awards.

The Company estimated the fair value of stock
options granted during the period February 14, 2024 through September 30, 2024 using Black-Scholes with the following weighted average
assumptions:

| ● | The                                                                                       
 Common Stock expected dividend yield assumption of 0.0% is based on the expectation of no 
 dividend payouts to Common Stock.                                                         |

| ● | The                                                                                        
 risk-free interest rate assumption is based on the U.S. Department of Treasury instruments 
 whose term was most consistent with the expected life of the Company’s stock options.      |

| ● | The                                                                                                
 expected stock price volatility assumption was determined by examining the historical volatilities 
 for industry peers, as the Company does not have sufficient public trading history for the         
 Company’s Common Stock. The Company will continue to analyze the historical stock price            
 volatility and expected term assumption as more historical price data for the Company’s            
 Common Stock becomes available.                                                                    |

| ● | The                                                                                               
 expected lives of the Company’s stock options are estimated based on the type of award            
 issued using approaches that do not rely on the historical data of the Company, as management     
 has concluded there is insufficient data to provide a reasonable forward-looking estimate.        
 The expected life of an incentive stock option is estimated using the simplified method described 
 in Staff Accounting Bulletin Topic 14 – Share-Based Payment. All incentive stock options          
 awarded by the Company have terms consistent with this approach, which is to calculate the        
 weighted average midpoint between the vesting date of each vesting tranche and the termination    
 date of the option. Non-qualified stock options are valued using the contractual life as          
 the expected term.                                                                                |

<div align='center'>F-24</div>

For the period from February 14, 2024 through
September 30, 202