Company: FLDDW
Filing Date: 2025-04-11
Form Type: 424B3
Source: 0001213900-25-031004
Chunk: 173

Company: Fold Holdings, Inc.
Filing Date: 2025-04-11
Form: 424B3
Chunk 173
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 reviewing with management, the independent auditors, and outside advisors or accountants                                 
 any correspondence with regulators or governmental agencies and any published reports that raise material issues regarding our financial 
 statements or accounting policies;                                                                                                       |

| ● | reviewing with management legal and regulatory compliance and any material current, pending or threatened 
 legal matters; and                                                                                        |

| ● | reviewing and evaluating on an annual basis the performance of the audit committee and the audit committee 
 charter.                                                                                                   |

The composition and function
of the audit committee complies with all applicable requirements of the Sarbanes-Oxley Act, SEC rules and regulations and Nasdaq
listing rules.

Compensation Committee

Our compensation committee consists
of Dr. Kirkwood and Mr. Young. Dr. Kirkwood serves as the chair of the compensation committee. The Board has determined that each of the
members of the compensation committee is a non-employee director, as defined in Rule 16b-3 promulgated under the Exchange Act
and satisfies the independence requirements of Nasdaq. The functions of the committee include, among other things:

| ● | reviewing and approving the corporate goals and objectives that pertain to our overall compensation strategy 
 and policies;                                                                                                |

| ● | reviewing and approving annually the compensation and other terms of employment of our executive officers 
 and other members of senior management, in the compensation committee’s discretion;                       |

| ● | reviewing and approving the type and amount of compensation to be paid or awarded to our non-employee board 
 members;                                                                                                    |

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| ● | administering our equity incentive plans and other benefit plans; |

| ● | reviewing and approving the terms of any employment agreements, severance arrangements, change in control                                       
 protections, indemnification agreements and any other material arrangements with our executive officers and other members of senior management, 
 in the compensation committee’s discretion;                                                                                                     |

| ● | reviewing and establishing appropriate insurance coverage for our directors and officers; |

| ● | reviewing and discussing with management our disclosures under the caption “Compensation Discussion                               
 and Analysis” in our periodic reports or proxy statements to be filed with the SEC, to the extent such caption is included in any 
 such report or proxy statement;                                                                                                   |

| ● | preparing an annual report on executive compensation that the SEC requires in our annual proxy statement; |

| ● | reviewing our practices and policies for employee compensation as related to risk management and risk-taking                       
 incentives to determine if such compensation policies and practices are reasonably likely to have