Nin impositi nafa min bɛ sɔsɔli la, o kɔrɔ ye ko Warner Bros. Discovery ɲɛmɔgɔba David Zaslav bɛ se ka sara don min ka ca ni miliyɔn 800 ye Hali n’a y’a sɔrɔ ko impositi hakɛ cayalenba ma diya kosɛbɛ sanw kɔnɔ, Paramount ka sannifeere min ye se sɔrɔ kɔsa in na, o ye nin ɲɛmɔgɔba ka musakabɔ fɛɛrɛ in bila kɛnɛ kan, min ye sɔsɔliba lawuli. O nafa gɛlɛn min bɛ sɔrɔ impositi la, n’a bɛ sɔrɔ tuma caman na bɛnkanw kɔnɔ minnu bɛ kɛ ni parachute sanu ye, o bɛ se ka ɲɛmɔgɔba dɔw tanga impositi juruba ma, tɔnw ka baara ta waati. Se min bɛ se ka kɛ ka dɔrɔmɛ miliyɔn 800 fara saradon kan, ɲɛmɔgɔba dɔ fɛ i n’a fɔ Warner Bros. Discovery ka David Zaslav, o b’a jira ko nin sariyaw bɛ se ka nɔba bila wariko la.
Excise Tax Gross-Up ye mun ye? Excise tax gross-up ye bɛnkansɛbɛn kɔnɔ sariya ye min dabɔra ka tɔn ɲɛmɔgɔ dɔ lakana ka bɔ IRS ka impositi jalaki kɛrɛnkɛrɛnnen dɔ la. O jalaki in, n’o ye 20% ye impositi la, o bɛ daminɛ musaka dɔw kan minnu jatera "tɛmɛnen" ye, fɛn dɔ Changement de la contrôle de sociétés. Gross-up clause bɛ a to ɲɛmɔgɔyaso ka kɛ mɔgɔ bɛɛ ye. Sosiyete tɛ sɔn ka impositi dɔrɔn sara a yɛrɛ ye, nka a bɛna sɔrɔta imposi wɛrɛ fana sara, ɲɛmɔgɔ tun bɛna min sɔrɔ ni a ye wari bɛɛ lajɛlen sɔrɔ. O bɛ wariko wajibiba lase sosiyete min bɛ a sɔrɔ. O kɔrɔ jɔnjɔn ye ko sosiyete bɛ ka jalaki dɔ sara IRS la ɲɛmɔgɔba tɔgɔ la, musaka min bɛ se ka wuli nɔgɔya la ka se dɔrɔmɛ miliyɔn tan walima kɛmɛ caman yɛrɛ ma.
Mun na sɔsɔli bɛ kɛ Gross-Ups kan kosɛbɛ? Excise tax gross-ups ye sɔsɔliba ye jatebɔlaw ni tɔnw ɲɛnabɔli dɔnbagaw cɛ. Tuma caman na, u bɛ kɔrɔfɔ k’a fɔ ko u ye ɲɛmɔgɔyaso sara tɛmɛnen taamasyɛn ye ani wariko kunkanbaaraba jugu. Kɔrɔfɔlaw b’a fɔ k’u bɛ dɛsɛ sara ani ka wariko gɛlɛya fɛn o fɛn bɔ ɲɛmɔgɔw la jɛkafɔ waati la. O wale bɛ dusu don bɛnkanw kɔnɔ minnu bɛ se ka kɛ ko u tɛ sosiyete walima a ka jatebɔlaw nafa kuntaalajan na. Ka fara o kan, u bɛ musaka belebeleba dɔ lawuli, min bɛ dogo tuma caman na, sosiyete min bɛ a sɔrɔ. O wariko doni laban bɛ kɛ tɔn kura in ka jatebɔlaw de bolo. O kunw de kosɔn, u tali dɔgɔyara kosɛbɛ san tan tɛmɛnenw kɔnɔ. Sosiyete belebele caman y’u bɔ bɛnkansɛbɛn kura kɔnɔ, k’a sababu kɛ jatebɔlaw ka degun ye. U bɔli kokura bɛnkanba dɔ la i n’a fɔ Paramount ta, o ye kabako ye ka segin kɔ, ka ɲɛsin tɔnw ka musakaw waati wɛrɛ ma.
Yɛlɛma min kɛra tɔnw ka ɲɛmɔgɔya la San 2008 wariko gɛlɛya kɔfɛ, waridonnaw ka sɛgɛsɛgɛli fanga bonyana ɲɛmɔgɔyaso sara kan. Jagokɛlaw y’a daminɛ ka wote kɛ sarako pakew kama minnu kɔnɔ, wari bɛɛ lajɛlen bɛ sɔrɔ, k’u jate bolomafaraw ye kojugu ani ko u ni sosiyete ka baara kɛcogo tɛ bɛn. O kɛra sababu ye ka wuli ka taa S&P 500 tɔnw cɛ walasa ka o sariya in ban. Bi, u bɛ jate tɛmɛko tolen ye ka kɔn gɛlɛya ɲɛ, marako dɔnbaga caman fɛ.
Paramount Deal ani a nɔfɛkow Excise tax gros-up donna Paramount ka sɔrɔko siratigɛ la, o b’a jira ko fɛn dɔ bɛ se ka wuli. A b’a jira ko nafolo nafamaw ɲinini kɛlɛ min bɛ kɛ ni ɲɔgɔndanba ye, iziniw bɛ sɔn ka nafaw lasegin minnu bɛ sɔsɔli la walasa ka bɛnkan sɔrɔ. O wale in bɛ se ka misali kura sigi sen kan. Kunnafonidila wɛrɛ minnu bɛ ka kumaɲɔgɔnya kɛ jɛkafɔw kan, olu bɛ se ka gɛlɛya don sisan o lakanani suguw la, k’a fɔ ko Paramount ka bɛnkan in ye suguya sariya kura sigi sen kan. Nafolo hakɛ bɛ mɔgɔ kabakoya. CEO min ka musakabɔlan ka bon i n’a fɔ David Zaslav ta, o bɛɛ lajɛlen bɛ se ka kɛ danfara ye dɔrɔmɛ miliyɔn 500 ni dɔrɔmɛ miliyɔn 800 ni kɔ saradon cɛ. Nin ko in ye hakilijigin barikama ye, min b’a jira cogo min na ɲɛmɔgɔyaso musakabɔcogo bɛ se ka nɔba bila tɔnba dɔ ka farali musaka laban na. A bɛ sɛbɛnni ɲuman jira min bɛ se ka miliyɔn kɛmɛ caman fara bɛnkan dɔ sɔngɔ kan.
Parachute Sanuman yɔrɔ kolomaw A ka c'a la, gros-ups ye "parachute sanu" bɛnkanba dɔ ye. O pakew bɛ daminɛ ni kɔrɔsili caman cili ye wa a ka c’a la, ninnu bɛ sɔrɔ:
Wari bɔli: O ye ɲɛmɔgɔba ka sara basigilen ni a ka bonyali hakɛ cayalenba ye. Accelerated Equity Vesting: Aksidan sugandilenw bɛɛ sarali teliya la ani aksidan dantigɛlenw. Nafaw tɛmɛsira: Kɛnɛya, ɲɛnamaya ani asiransi nafa wɛrɛw bɛ mɛn. Excise Tax Gross-Up: Takisi minnu bɛ bɔ parachute sarali la, olu bɛ segin.
Jatebla faamuyali min bɛ saraba dɔ kɔfɛ Dɔrɔmɛ miliyɔn 800 sarali min bɛ se ka kɛ, o bonya yɛrɛyɛrɛ faamuyali ka gɛlɛn. A bɛ bɔ musakabɔcogo layɛrɛlen na ani gros-up yɛrɛ la. Fɔlɔ, ɲɛmɔgɔba bɛ sanu parachute saraba sɔrɔ. O kɔfɛ, IRS bɛ 20% taji kɛ a bɛ jateminɛ kɛ hakɛ min na ka tɛmɛ dantigɛli dɔ kan. Sosiyete o tuma nabɛ jatebɔ kɛ sara wɛrɛ kan min ka kan ka kɛ walasa k’o takasi wari sara. Nka o wari bɛɛ lajɛlen sarali yɛrɛ bɛ jate sɔrɔ ye min bɛ se ka kɛ impositi ye, o bɛ kɛ sababu ye ka tɔnɔba filanan kɛ, min ka bon kosɛbɛ walasa ka impositi dafa min bɛ kɛ fɛn bɛɛ lajɛlen fɔlɔ kan. O jatebɔ segin-segin in bɛ cayalan nɔ dɔ Dabɔ. Takisi wajibiyalen nɔgɔman bɛ se ka balon ka kɛ tɔnba dɔ ka musaka ye min ye jateden kɔnɔntɔn ye ni teliya kabakoma ye.
Kuncɛli: Navigating Complex Executive Compensation (Baarakɛlaw ka musaka gɛlɛnw). Excise tax gross-up bɔli kokura bɛnkanbaw kɔnɔ, o ye yiriwaliba ye waridonnaw ni tɔnba ɲɛmɔgɔw bolo. A bɛ wariko fɛɛrɛ dantɛmɛnenw jira minnu bɛ se ka baara kɛ jɛkafɔ ni fɛnw sɔrɔli waati. O daɲɛ gɛlɛnw faamuyali nafa ka bon walasa ka bɛnkan musaka lakika jateminɛ. Walasa ka sɛgɛsɛgɛli jugu kɛ ko kɛrɛnkɛrɛnnenw kan, i n’a fɔ Warner Bros. Discovery ɲɛmɔgɔba David Zaslav ka sara don min bɛ se ka kɛ, aw bɛ se k’an ka barokun kalan min bɛ tali kɛ o la: Nin impositi nafa sɔsɔlen in kɔrɔ ye ko Warner Bros. Discovery ɲɛmɔgɔba David Zaslav bɛ se ka sara don sɔrɔ min ka ca ni miliyɔn 800 ye. Aw ka to kunnafoni na ɲɛmɔgɔyaso ka wariko ni jɛkuluw ka ko kura kan. Walasa ka ɲɛfɔli jɛlenw sɔrɔ wariko barokun gɛlɛnw kan, aw ye aw jija ka kunnafoni wɛrɛw sɛgɛsɛgɛ Seemless kan.
