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
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

window period

The time interval during which a company permits its executives and key employees to trade its stock. See also blackout period.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
"The window period is a very favorable solution to the problem of Bicol buses being banned from entering Metro Manila," Lagman said.
In order to remedy the lack of identification, Group C taxpayers should be afforded a window period to identify transition-period hedging transactions as hedging transactions for tax purposes.
Board member Ariel Inton on Tuesday said the fourhour window period was granted to 236 provincial buses "after (their operators) in Bicol and political leaders (in that region) made an appeal and we found out that these buses usually arrive in Metro Manila between midnight and 4 a.m.
Allsteel,(37) employees who tried to retire under a collectively bargained early retirement window and were told that their "official" retirement, under the terms of the retirement plan, would be deemed to occur after the close of the window period, had a claim against their employer.
To be eligible for the 30-day window period under paragraph 6.04, however, a taxpayer must not have received written notice "specifically citing the method or sub-method to be changed." This written notice may be provided by disclosure of IRS's examination plan, issuance of information document requests, notification of proposed adjustment, or income tax examination changes.
Under the policy, trucks plying C5 and Katipunan are allowed to use only the second innermost lane daily (including Sundays and holidays) during the window period of the existing MMDA truck ban, which is from 10 a.m.
In this ruling, all wells had been spudded and drilled to their total depth before the close of the window period, and were scheduled to be completed before the end of 1993.
Under the new revenue procedure, special transition rules apply if the taxpayer is both (1) under IRS examination on March 23, 1992, and (2) not within either the 120-day or 30-day window period of Rev.
Protests, however, led city officials to grant a window period to truckers from 10 a.m.
The window period prevents the related parties from churning goodwill or going concern value from unamortizable status under prior law to an amortizable asset under new law.
The declining economy, the effect of the Persian Gulf crisis on markets, and general business exigencies (including the need to secure regulatory approval in respect of certain transactions) have made closing transactions difficult, if not impossible, within the window period allowed by the revised regulations.
Negotiations prompted by a truck holiday, however, led to the granting of a window period between 10 a.m.