National Financial Partners Corp. (NYSE:NFP) today vested some principals’ restricted stock units early and also changed its logo.

NFP, New York, a financial services distributed says it expects to report a $10 million gain for the third quarter in connection with a recently completed tender offer for convertible senior notes.

NFP also expects to record a $13.5 million charge for the quarter, to account for accelerating vesting of the restricted stock units, which are part of the company’s long-term equity incentive plan.

The acceleration affects 1.5 million restricted stock units going to the principals at local distribution firms NFP has acquired over the years, not to NFP’s executives or directors, the company says.

When the units vest, NFP will pay holders 60% of the amount in restricted shares and 40% in cash. The recipients will face restrictions on selling the restricted shares until Nov. 24, 2012.

The actions could reduce the earnings volatility associated with the accounting treatment of the restricted stock units, NFP says.

Including the charge for early vesting, the total amount of third-quarter management fee expense associated with stock-based compensation will be about $16 million, NFP says.

NFP also has adopted a new logo and started to identify itself as primarily as NFP. The new, green, “interlinked” logo will refer to NFP’s capabilities in benefits, insurance and wealth management.

The company will operate under a “One NFP” framework, the company says.

-ab