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Miller. the amount reflects the Investor Incentive Units granted to him in fiscal 2014 and the Class C Units granted to him in fiscal 2013. For Mr. Edwards. the amount reflects the Series 1 Incentive Units granted to him in fiscal 2014. For Mr. Dye, the amount reflects the Class C Units granted to him i
2013 — 700.000 2012 — — Shane Sampson 2014 310,000 250.000 2013 — — 3. Reflects the grant date fair value calculated in accordance with ASC 718. For Mr. Miller. the amount reflects the Investor Incentive Units granted to him in fiscal 2014 and the Class C Units granted to him in fiscal 2013.
Amendment No. 3 to Form S-1 Tabk of Contents For fiscal 2014, Messrs. Edwards, Denningham and Dye were eligible for financial and tax planning services. The maximum amount of this benefit for Messrs. Denningham and Dye was inc
lize. Wth respect to accounting matters, the compensation committee will examine the accounting cost associated with equity compensation in light of ASC 718. Wth respect to tax matters, the compensation committee may consider the impact of Section 162(m) of the Code ("Section 162(m)"), which generally p
or Incentive Unit granted to Mr. Miller. as described in "—Compensation Discussion and Analysis.' 3. Represents an Incentive Unit award made to Mr. Edwards pursuant to the company's Incentive Unit Plan, as described in'—Compensation Discussion and Analysis.* 4. Reflects the grant date fair value calcu
s Incentive Unit Plan, as described in'—Compensation Discussion and Analysis.* 4. Reflects the grant date fair value calculated in accordance with ASC 718. Assumptions used in the valuation of equity based awards are discussed in Note 10—Equity-Based Compensation in our consolidated financial statement
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