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.

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

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

th the applicable accounting guidance for equity awards issued to employees and non- employees. Employee awards are recorded under the provisions of ASC 718, Compensation—Stock Compensation with equity-based compensation expense measured at the grant date, based on the fair value of the award. As require

31, 2011 and 2010, no amounts were due under either of these PPU arrangements. - 30 - EFTA R1 02106199 EFTA02707606 19. EMPLOYEE BENEFIT PLANS ASC 718, Compensation — Stock Compensation, requires that compensation costs relating to share- based payment transactions be recognized in the consolidated