window period

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Window period

The allotted time for parties to release themselves from any obligations to a contract without penalty; the period between the filing of a registration statement of a new security with the SEC and the date that security can be issued; the period in which company employees, executives, and other insiders are allowed to trade the company's stock. See Effective date

Window Period

The period of time during which the SEC allows executives and certain employees to trade in stock of their own company. Window periods exist in order to prevent insider trading while also allowing executives to keep skin in the game.

window period

The time interval during which a company permits its executives and key employees to trade its stock. See also blackout period.
References in periodicals archive ?
This rule drastically limits the ability of a foreign corporation to change its accounting method in one of the window periods under the automatic or nonautomatic procedures.
This purchase was made during a window period for trading of Sturgis Bancorp stock consistent with Sturgis Bancorp policies.
For significant industry issues, taxpayers should expect that this type of practice will occur more frequently in order to prevent them from changing under the window periods.
At a minimum, the IRS should clarify the effect of a Supreme Court decision occurring during the various window periods under the revenue procedure.
Sales under these 10b5-1 trading plans will occur in a systematic manner with the goal of minimal market impact by spreading such sales over a more extended period of time than would be available under the company's traditional trading window periods.
97-37 if they are within various window periods or if they obtain the consent of the district director.
Furthermore, the rules provide various window periods within which voluntary method changes may be secured, following contact for examination but before a compulsory change imposed by the Commissioner.
In all other circumstances, a taxpayer could request a change only during the 30-day, 90-day or 120-day window periods.
84-74, taxpayers under examination were precluded from filing a Category A method change unless they were in either the 30-day or 120-day window periods.
The Company currently expects to purchase the remaining shares under the $1 billion program through open market purchases, subject to trading window periods and the program's June 30, 2007 expiration date.
We expect to continue to make open market purchases during normal trading window periods.