In connection with the IPO, we adopted the Dun & Bradstreet 2020 Omnibus Incentive Plan (the “Plan”). Under the Plan, we are authorized to issue up to 40,000,000 shares of the Company’s common stock in the form of stock-based awards, such as, but not limited to, restricted stock, restricted stock units and stock options. As of September 30, 2020, a total of 31,498,741 shares of our common stock were available for future grants under the Plan.

The following table summarizes the stock options, restricted stock and restricted stock units ("RSU's") granted in 2020:


Date	Number of shares granted	Grant date fair value per share	Vesting period (in years)	Vesting Criteria
Stock Options:
June 30, 2020 (1)	4,160,000	$4.80	0.0	N/A
June 30, 2020 (2)	3,840,000	$5.19	3.0	Service

Restricted Stock & RSU's:
August 12, 2020	75,378	$25.87	1.0	Service
August 12, 2020	220,335	$25.87	2.8	Service
August 12, 2020	205,546	$25.87	1.8	Service

(1)Awards were granted in connection with the IPO and fully vested at time of grant. See Note 19, "Related Parties" for further discussion.

(2)Awards vest ratably over three years in annual installments, commencing on the first anniversary of the grant date.


	Stock Options		Restricted Stock & RSU's
	Number of Options	Weighted-Average Exercise price	Number of Shares	Weighted-Average Grant Date Fair Value
Balances, January 1, 2020	—	$—	—	$—
Granted (3)	8,000,000	$22.00	501,259	$25.87
Forfeited	—	$—	—	$—
Vested	—	$—	—	$—
Balances, September 30, 2020	8,000,000	$22.00	501,259	$25.87


	Three-Month Period				Nine-Month Period

	Successor								Predecessor
Equity-Based Compensation:	Three Months Ended September 30, 2020		Three Months Ended September 30, 2019		Nine Months Ended September 30, 2020		Period from January 1 to September 30, 2019		Period from January 1 to February 7, 2019
Stock Options	$	1.7	$	—	$	21.7	$	—	$	—
Restricted Stock & RSU's	1.0		—		1.0		—		11.7
Incentive Units	7.0		3.6		15.9		7.9		—
Total Compensation Expense (4)	$	9.7	$	3.6	$	38.6	$	7.9	$	11.7

(4)The compensation expenses are included in the Selling and administrative expenses of the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited).

In addition, in connection with the Take-Private Transaction, the Company issued 6,817.74280 Class B units of Parent and 15,867.80780 Class C units of Parent to certain investors, which vested immediately. We recognized an expense of $55.3 million related to these incentive units during the nine months ended September 30, 2019 (Successor), within the Selling and administrative expenses.


	Three-Month Period				Nine-Month Period

	Successor								Predecessor
Expected Tax Benefit:	Three Months Ended September 30, 2020		Three Months Ended September 30, 2019		Nine Months Ended September 30, 2020		Period from January 1 to September 30, 2019		Period from January 1 to February 7, 2019
Stock Options	$	5.6	$	—	$	5.6	$	—	$	—
Restricted Stock & RSU's	0.7		—		0.7		—		2.8
Incentive Units	—		—		—		—		—
Total Expected Tax Benefit	$	6.3	$	—	$	6.3	$	—	$	2.8

Equity-based compensation includes accelerated recognition of $3.4 million for the three and nine months ended September 30, 2020 and $10.4 million for the Predecessor period from January 1 to February 7, 2019.

The following table sets forth the unrecognized equity-based compensation cost as of September 30, 2020:


Equity-Based Compensation:	Unrecognized Compensation		Weighted Average Amortization Period (in years)
Stock Options	$	18.2	2.8
Restricted Stock & RSU's	9.7		2.0
Incentive Units	18.9		1.5
Total Unrecognized Compensation Expense	$	46.8	2.1

We accounted for stock-based compensation based on grant date fair value. For restricted stock, grant date fair value was based on the closing price of our stock on the date of grant. For stock options, we estimated the grant date fair value using the Black-Scholes valuation model. The assumptions for the Black-Scholes valuation model are set forth in the following table:


Weighted Average Assumptions
Weighted Average Expected Stock Price Volatility	28	%
Weighted Average Expected Dividend Yield	0.0	%
Weighted Average Expected Life of Option (in years)	3.98
Weighted Average Risk-Free Interest Rate	0.23	%
Weighted Average Black Scholes Value	$4.99
Weighted Average Exercise Price	$22.00