Employee Incentive Plan (Tables)

6 Months Ended

Jun. 30, 2014

Amounts recognized in the condensed consolidated financial statements with respect to these plans are as follows (in millions):



	Three Months Ended June 30,				Six Months Ended June 30,
	2014		2013		2014		2013
Cost of unit-based compensation allocated to Predecessor general and administrative expense (1)	$	—	$	3.5	$	2.8	$	6.7
Cost of unit-based compensation charged to general and administrative expense	5.0		—		6.0		—
Cost of unit-based compensation charged to operating expense	0.8		—		1.0		—
Total amount charged to income	$	5.8	$	3.5	$	9.8	$	6.7
Interest of non-controlling partners in unit-based compensation	$	2.5	$	—	$	3.0	$	—
Amount of related income tax expense recognized in income	$	1.3	$	1.3	$	2.6	$	2.5

A summary of the restricted incentive units activities for the six months ended June 30, 2014 is provided below:



	Six Months Ended June 30, 2014
EnLink Midstream, LLC Restricted Incentive Units	Number of Units			Weighted Average Grant-Date Fair Value
Non-vested, beginning of period	—			$	—
Assumed in business combination	435,674			37.60
Granted	612,847			36.58
Forfeited	(6,655		)	36.54
Non-vested, end of period	1,041,866			$	37.01
Aggregate intrinsic value, end of period (in millions)	$	43.4

A summary of the restricted incentive unit activity for the six months ended June 30, 2014 is provided below:



	Six Months Ended June 30, 2014
EnLink Midstream Partners, LP Restricted Incentive Units:	Number of Units			Weighted Average Grant-Date Fair Value
Non-vested, beginning of period	—			$	—
Assumed in business combination	371,225			30.51
Granted	679,698			31.54
Forfeited	(7,750		)	31.66
Non-vested, end of period	1,043,173			$	31.17
Aggregate intrinsic value, end of period (in millions)	$	32.8