Amdahl Corporation and Consolidated Subsidiaries - Page 3

                                        - 3 -                                         
          educational services.  Petitioner also provides product and                 
          software support for its systems, engages in research and                   
          development, and provides consulting services.                              
               During the years in issue, petitioner had approximately                
          6,600 to 7,200 employees worldwide, with about 70 percent of its            
          employees in the United States.  Petitioner relocates both                  
          current and newly hired employees as its business needs dictate.            
          Petitioner transfers employees to locations where it has                    
          installed mainframe computers to provide maintenance services to            
          its customers.  Petitioner also relocates employees as it expands           
          into new geographic markets to ensure that it has employees at              
          the new location who are familiar with the company, its products,           
          and its customers.                                                          
               To induce employees to relocate, petitioner provides various           
          kinds of employee benefits to assist in the move.  Petitioner               
          reimburses employees for moving costs, including the costs of a             
          house-hunting trip to the new location; shipment costs for                  
          household goods, personal effects, household pets, and family               
          vehicles; certain expenses incurred en route to the new location;           
          temporary living expenses; the costs of a return trip by the                
          employee to the former location; and additional income tax                  
          incurred as a result of the relocation.  As part of its                     
          relocation program, petitioner also offers financial assistance             
          to employees in the sale of their homes at their former locations           
          and in the acquisition of new homes.  Petitioner has provided               

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011