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petitioner's contracts with Transamerica, VanRelco, and
Intergroup provide for substantially similar home disposal
assistance.
When petitioner extends a relocation offer to an employee,
petitioner informs the employee of its relocation benefits and
gives the employee a brochure describing the relocation
assistance that petitioner offers. The brochure provides that
petitioner will assist in the sale of the employee's home with
the aid of a "third-party agent". If an employee who is eligible
for home disposal assistance agrees to a proposed transfer,
petitioner notifies the RSC to offer to purchase the employee's
home in accordance with petitioner's contract with the RSC. An
employee's eligibility for home disposal assistance depends on
criteria defined in petitioner's corporate policies and
procedures. Petitioner does not take into consideration whether
residences will appreciate in value in deciding to provide home
disposal assistance to relocating employees. Petitioner has not
based its decision to provide relocation assistance on whether
employee residences will appreciate in order to offset the costs
to petitioner for relocation.
In addition, the RSC does not have discretion over whether
to purchase a particular employee's residence. The RSC must
offer to purchase an employee's residence if the residence
satisfies certain requirements set forth in petitioner's contract
with the RSC. Eligible employees are not required to accept the
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Last modified: May 25, 2011