Are relocation expenses a perk?

For purposes of the proxy statement filed with the SEC, are relocation expenses a perk?

It’s a perk.

This remains a popular perk – it’s easy to explain and not the kind of thing that hurts employee morale

But even though the executive is moving for “business” reasons, it’s clearly a perk because the reimbursement of relocation expenses is for the executive’s benefit. Where the executive lives is a personal decision.

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