Private Company ESPPs: Thinking Outside the Public Company Box
ESPPs for small- to mid-sized private companies. Employee stock purchase plans (ESPPs) have traditionally been a vehicle for public companies, and are often rolled out upon an initial public offering to rally human capital. For private companies, securities law constraints and the illiquidity of the stock were often considered challenges that outweighed the benefits of…
Compliance Requirements for Changes to Volatility Methodologies
VWAP Volatility Infinite Equity is introducing innovative new thought leadership on the financial theory around determining historical volatility for purposes of ASC718. Introduced in the Research Brief, A New Way to Estimate Volatility, and published collectively at www.VWAPVolatility.com. In this article, we provide guidance for companies who decide to change their methodology to VWAP volatility. …