Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 261

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 261
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 received stock options to purchase 659 shares of common stock at $36.00 per share.  Additionally, on October 1, 2024, Dr.           
 Pierce received stock options to purchase 2,000 shares of common stock at $10.00 per share.                                         |

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Narrative Disclosure to the 2024 Summary Compensation Table

Compensation of our named
executive officer for the fiscal year ended December 31, 2024 was determined and recommended by the compensation committee, and approved
by the board of directors. The compensation committee engaged a compensation consulting firm to provide and structure benchmarking data
for similar positions in similar companies.

2024 Base Salaries

The named executive officers’
base salaries are a fixed component of annual compensation for performing specific duties and functions. Such base salaries are adjusted
from time to time to realign with market levels after taking into account individual responsibilities, performance and experience.

Stock Option Awards

The Compensation Committee approved stock option
awards to each of the then-serving executive officers in March 2024 following the completion of the Business Combination. In light of
the decline in the Company’s stock price and financial condition, resulting in challenges with executive and employee retention,
the extraordinary efforts required of the Company’s management team in connection with obtaining financing to remain viable and
to cause the FDA to lift the clinical hold implemented in July 2024 and accept the submission of the IND in November 2024, the Compensation
Committee approved the repricing of awards to executive officers and employees and the grants of new awards to new hires and executive
officers who were internally promoted, in each case on October 1, 2024, with a substantial portion of the awards to executive officers
containing performance-based vesting criteria, including with respect to the acceptance of the IND and obtaining additional financing.
See “—Equity Incentive Compensation” below.

Perquisites

We generally do not provide
perquisites to our employees, other than certain de minimis perquisites available to all of our employees, including our named executive
officers.

401(k) Plan

We maintain the CERo Therapeutics
401(k) Plan, a tax-qualified retirement plan that provides eligible employees, including the named executive officer, with an opportunity
to save for retirement on a tax-advantaged basis. Plan participants are able to defer eligible compensation subject to applicable annual
limits under the Code. Participants’ pre-tax or Roth contributions are