Dan Coleman

Team: Leadership

Job Title: Dan Coleman

LinkedIn: https://www.linkedin.com/in/daniel-d-coleman-176a328/%20

Bio: Dan is a Partner at Infinite Equity. With over 20 years of executive compensation experience Dan applies an extensive valuation, financial accounting, and tax skillset to assist Management and Compensation Committees design, evaluate, and implement sound programs and practices. He regularly assists clients with the valuation of equity-based compensation for purposes of ASC Topic 718 using Black-Scholes, lattice-based option pricing models, and Monte Carlo simulations; the valuation of contingent consideration, common and preferred stock, stock warrants, and derivative embedded in convertible debt and convertible preferred stock for financial reporting purposes; and tax and financial accounting issues related to equity-based compensation. Dan previously held senior positions in the executive compensation and valuation practices of several large multi-national firms, including 18 years in Big 4 public accounting. Dan graduated from the University of Pennsylvania’s Wharton School of Finance where he obtained a Bachelor of Science degree in economics. He is a certified public accountant and a certified equity professional. He is based in Chicago.

Posted: February 1, 2022

Recent Posts By

Dan Coleman

A New Way to Estimate Volatility

By Dan Coleman
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VWAP Volatility. Developing volatility assumptions is a common practice in the financial community, where many sophisticated techniques have been developed that go beyond simply calculating volatilities based on historical stock prices. The Black-Scholes, Monte Carlo, and lattice models all use a volatility input, which may come from a variety of sources. For example, the use…

Is VWAP Volatility a Better Method for Me?

By Dan Coleman
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VWAP Volatility Infinite Equity is introducing new innovative thought leadership on the development of historical volatility for purposes of ASC718.  We introduced the financial theory in the Research Brief, A New Way to Estimate Volatility, and published collectively at www.VWAPVolatility.com. The intent of this article is to help the reader understand historical volatility and the…

The New AS 1210: Using the Work of a Specialist

By Dan Coleman
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The valuation and accounting for employee equity under ASC 718 can be quite material and has ramifications throughout your corporate financials. Some of the exhibits that will be affected are the income statement, the disclosures in your Summary Compensation Table in the Proxy, the effect on your annual say on pay votes, and other investor…

The Valuation of Non-Vesting Conditions under IFRS 2

By Dan Coleman
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If a plan allows for retirement-eligible award holders to continue to earn their awards after retirement, what initially looks like a performance condition could actually be a “non-vesting” condition under IFRS 2. Non-vesting conditions should be considered in the estimation of fair value and could drastically lower your company’s expense.

Retirement Eligible Employees and “Implicit” Holding Periods

By Dan Coleman
Retirement Eligible Employees and _Implicit_ Holding Periods

Employees with equity awards are often vested (for accounting purposes) as soon as they become retirement eligible. If delivery of the awards occurs after the retirement eligibility date, there is an implied holding period and the fair value of the awards should be discounted. Make sure to take advantage!