Company: IPST
Filing Date: 2025-05-30
Form Type: PRE 14A
Source: 0001788230-25-000100
Chunk: 64

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-05-30
Form: PRE 14A
Chunk 64
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 not be counted as votes cast and will therefore have no effect on the outcome of the vote. Only votes “FOR” and “AGAINST” the proposal will be considered in determining whether the proposal has received the requisite affirmative vote. Brokerage firms do not have discretionary authority to vote shares held in street name on this proposal. If you do not provide your broker with voting instructions, your shares will not be voted on this matter, resulting in a broker non-vote. You may vote “FOR,” “AGAINST,” or “ABSTAIN” on this proposal.

| THE BOARD RECOMMENDS A VOTE  “FOR” THE INCENTIVE PLAN PROPOSAL |

| HERITAGE DISTILLING HOLDING COMPANY, INC. |     | 41 |     | 2025 Proxy Statement |

#### PROPOSAL EIGHT - AUDITOR PROPOSAL
Ratification of Appointment of Independent Registered Public Accounting Firm

The Audit Committee of the Board has appointed, and as a matter of good corporate governance is requesting ratification by the stockholders of the appointment of, CBIZ CPAs, P.C. ("Cbiz") as the independent registered public accounting firm to audit our consolidated and combined financial statements for the year ending December 31, 2025. During 2024, Marcum LLP, a registered public accounting firm that was acquired by Cbiz on November 1, 2024, served as our independent registered public accounting firm and also provided certain other audit-related and tax services. See “Principal accounting fees and services” below and “Audit Committee Report” on page 50. Representatives of Cbiz are expected to participate in the annual meeting, where they will be available to respond to appropriate questions and, if they desire, to make a statement.

Principal accounting fees and services

The following table shows the fees paid or accrued by Heritage for 2024 and 2023.

|                    |     |      2024 |     |      2023 |
| Audit Fees         |     | $ 491,316 |     | $ 515,865 |
| Audit-Related Fees |     |         — |     |         — |
| Tax Fees           |     |         — |     |         — |
| All Other Fees     |     |         — |     |         — |

In accordance with its written charter, the Audit Committee is responsible for the pre-approval of all audit and non-audit services performed by the independent registered public accounting firm. The Audit Committee may also delegate this