I love finding new data points that combined with data I already know gives new meaning to something. Today I had one of those eureka moments while reading Piper Jaffray's M&A Monitor. If you're going to assess the IPO market you can't just look at it from the perspective of companies trying to go public. You need to asses the other side too. SEC form 13E-3 is what public companies file when they decide it's time to go private. Eureka!