Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 217

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 217
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 a compensation committee charter, which will detail the principal functions of the compensation committee, including:

| ● | reviewing                                                                                                                    
 and approving on an annual basis the corporate goals and objectives relevant to our chief executive officer’s compensation,  
 evaluating our chief executive officer’s performance in light of such goals and objectives and determining and approving the 
 remuneration (if any) of our chief executive officer based on such evaluation;                                               |

| ● | reviewing                                                                                                                              
 and making recommendations to our board of directors with respect to the compensation, and any incentive compensation and equity-based 
 plans that are subject to board approval of all of our other officers;                                                                 |

| ● | reviewing                                      
 our executive compensation policies and plans; |

| ● | implementing                                                                  
 and administering our incentive compensation equity-based remuneration plans; |

| ● | assisting                                                                                   
 management in complying with our proxy statement and annual report disclosure requirements; |

| ● | approving                                                                                                                              
 all special perquisites, special cash payments and other special compensation and benefit arrangements for our officers and employees; |

| ● | producing                                                                            
 a report on executive compensation to be included in our annual proxy statement; and |

| ● | reviewing,                                                                              
 evaluating and recommending changes, if appropriate, to the remuneration for directors. |

The charter will also provide that the compensation committee may, in its sole discretion, retain or obtain the advice of a compensation consultant, independent legal counsel or other adviser and will be directly responsible for the appointment, compensation and oversight of the work of any such adviser.

However, before engaging or receiving advice from a compensation consultant, external legal counsel or any other adviser, the compensation committee will consider the independence of each such adviser, including the factors required by Nasdaq and the SEC.

Nominating and Corporate Governance Committee

Upon the effectiveness
of the registration statement of which this prospectus forms a part, we will establish a nominating and corporate governance committee
of the board of directors. The initial members of our nominating and corporate governance will be Sam Lynn, Darla K. Anderson and Constance
Weaver, and Ms. Anderson will serve as chair of the nominating and corporate governance committee.

We will adopt a nominating and
corporate governance committee charter, which will detail the purpose and responsibilities of the nominating and corporate governance
committee, including:

| ● | identifying,                                                                                                                           
 screening and reviewing individuals qualified to serve as directors, consistent with criteria approved by the board, and recommending  
 to the board of directors candidates for nomination for appointment at