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We maintain two stock-based employee compensation plans (our Employee Stock Purchase Plan or "ESPP" and our 2014 Equity Incentive Plan). The 2014 Equity Incentive Plan provides for options on or shares of our common stock (and other types of equity awards) to members of our Board of Directors, employees (including executive officers), consultants and other service providers.

Employees, excluding executive officers, are eligible to participate in the ESPP. Under the ESPP, employees can elect to have up to 10% of their annual wages withheld to purchase common stock in Atlanticus up to a fair market value of $10,000. The amounts deducted and accumulated by each participant are used to purchase shares of common stock on or as promptly as practicable after the last business day of each month. The price of stock purchased under the ESPP is approximately 85% of the fair market value per share of our common stock on the purchase date.

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