Company: FLDDW
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-004107
Chunk: 863

Company: Fold Holdings, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 4
Chunk 863
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preparing the report that the SEC requires in our annual proxy
statement;

●reviewing and providing oversight of any related party transactions
in accordance with our related party transaction policy and reviewing and monitoring compliance with legal and regulatory responsibilities,
including our code of business conduct;

●reviewing and discussing with management risks related to
data privacy, technology and information security, including cybersecurity, back-up of information systems, and policies and procedures
that we have in place to monitor and control such exposures;

●reviewing our major financial risk exposures, including the
guidelines and policies to govern the process by which risk assessment and risk management is implemented;

●reviewing any analyses prepared by management or the independent
auditors setting forth significant financial reporting issues and judgments made in connection with the preparation of the financial
statements, including analyses of the effects of alternative GAAP methods on the financial statements;

●reviewing with management and the independent auditors any
disagreement between them regarding financial reporting, accounting practices or policies, or other matters, that individually or in
the aggregate could be significant to our financial statements or the independent auditor’s report, reviewing management’s
response, and resolving any other conflicts or disagreements regarding financial reporting;

●considering and 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