Company: CERO
Filing Date: 2025-01-21
Form Type: S-1/A
Source: 0001213900-25-004742
Chunk: 242

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-01-21
Form: S-1/A
Chunk 242
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 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 allocated to each participant’s individual account and are then invested in selected investment alternatives according to the participants’ directions. Participants are immediately and fully vested in their contributions. We match each participant’s contribution up to a safe harbor maximum of 4% of his or her eligible compensation with participants vesting immediately and fully in such matching contributions. Our 401(k) plan is intended to be qualified under Section 401(a) of the Code with the 401(k) plan’s related trust intended to be tax exempt under Section 501(a) of the Code. 153 Health and Welfare Benefits We provide benefits to our named executive officer on the same basis as provided to all of its employees, including health, dental and vision insurance, as well as life and disability insurance. Legacy CERo did not, and we will not, maintain any executive-specific benefit or perquisite programs. Benefits were and are anticipated to be offered on the same basis as provided to all of our employees. Outstanding Equity Awards as of December 31, 2024 The following table sets forth information regarding outstanding equity awards held by our named executive officers as of December 31, 2024:

| Name                                      |     | Grant Date |     | Vesting      
 Commencement 
 Date         |     | Option Awards 
 Number of     
 Securities    
 Underlying    
 Unexercised   
 Options (#)   
 Exercisable   |        |     | Number of     
 Securities    
 Underlying    
 Unexercised   
 Options (#)   
 Unexercisable |       |     | Option   
 Exercise 
 Price    
 ($)      |       |     | Option     
 Expiration 
 Date       |
|:--------------------------------