Phindu Lamsonkho Limeneli Likutanthauza Warner Bros. CEO wa Discovery David Zaslav Atha Kupeza Zoposa $800 Million Payday Ngakhale kuti kuchuluka kwa misonkho kwakhala kukucheperachepera m'zaka zapitazi, kutsatsa kwaposachedwa kwa Paramount kwapangitsa kuti njira yolipirira yolipirira wamkuluyi ibwererenso pamalo owonekera. Phindu lamisonkho lovutali, lomwe nthawi zambiri limaphatikizidwa m'mapangano a parachute, limatha kuteteza akuluakulu ku ngongole zazikulu zamisonkho akamalanda makampani. Kuthekera kwa $800 miliyoni kuphatikiza tsiku lolipira kwa CEO ngati David Zaslav wa Warner Bros. Discovery ikuwonetsa kukhudzika kwakukulu kwachuma kwazinthu izi.
Kodi Gross-Up ya Misonkho ya Excise ndi Chiyani? Kuchuluka kwa msonkho wamtengo wapatali ndi mgwirizano wopangidwa kuti uteteze wamkulu wamakampani ku chilango cha msonkho cha IRS. Chilangochi, msonkho wa 20% wa msonkho, chimayambika pa chipukuta misozi china chomwe chimatengedwa "choposa" panthawi ya kusintha kwa kayendetsedwe ka makampani. Chigamulo cha grosup chimatsimikizira kuti olamulira apangidwa bwino. Kampaniyo ikuvomera kulipira osati msonkho wokhawokha komanso msonkho wowonjezera wa ndalama zomwe bwanayo angalandire akalandira ndalama zonsezo. Izi zimapanga udindo waukulu wazachuma kwa kampani yogula. Zimatanthawuza kuti kampaniyo ikulipira chilango kwa IRS m'malo mwa wamkulu, mtengo womwe ukhoza kukwera mosavuta mpaka makumi kapena mamiliyoni mazana a madola.
N'chifukwa Chiyani Gross-Ups Akutsutsana Kwambiri? Kuchuluka kwa msonkho wamtengo wapatali kumatsutsana kwambiri pakati pa eni ake ndi akatswiri a kayendetsedwe ka makampani. Nthawi zambiri amawadzudzula ngati chizindikiro cha malipiro ochuluka a akuluakulu a boma ndi kusachita bwino pazachuma. Otsutsa amati amalipira kulephera ndikuchotsa vuto lililonse lazachuma kwa oyang'anira panthawi yophatikiza. Mchitidwewu umalimbikitsa mabizinesi omwe sangakhale othandiza kwa nthawi yayitali kwa kampaniyo kapena omwe ali nawo. Kuphatikiza apo, amapanga mtengo waukulu, womwe nthawi zambiri wobisika, wamakampani omwe amapeza. Vuto lazachumali pamapeto pake limatengedwa ndi eni ake abungwe latsopanoli. Pazifukwa izi, kugwiritsidwa ntchito kwawo kwatsika kwambiri pazaka khumi zapitazi. Makampani akuluakulu ambiri adawachotsa pamakontrakitala atsopano poyankha kukakamizidwa kwa omwe ali nawo. Kuwonekeranso kwawo pachiwopsezo chachikulu ngati cha Paramount ndikubweza modabwitsa kunthawi yosiyana ya chipukuta misozi.
Kusintha kwa Ulamuliro Wamakampani Pambuyo pavuto lazachuma la 2008, kuwunika kwa Investor pamalipiro apamwamba kunakula. Ogawana nawo adayamba kuvota motsutsana ndi ndalama zomwe amalipira zomwe zidaphatikizapo ndalama zambiri, kuwawona ngati owolowa manja mopambanitsa komanso osagwirizana ndi momwe kampani ikuyendera. Izi zidapangitsa kuti kufalikira kwamakampani a S&P 500 kuthetsedwe. Masiku ano, amawonedwa ngati chotsalira chazovuta zomwe zidachitika kale ndi akatswiri ambiri olamulira.
Ntchito Yofunika Kwambiri Ndi Zotsatira Zake Kuphatikizidwa kwa kuchuluka kwa msonkho wamtengo wapatali m'mawu ogula a Paramount kukuwonetsa kusintha komwe kungachitike. Zikuwonetsa kuti pankhondo yopikisana kwambiri yotsatsa zinthu zamtengo wapatali, makampani ali okonzeka kubwezeretsanso zopindulitsa zomwe zimatsutsana kuti apeze mgwirizano. Kusamuka kumeneku kungabweretse chitsanzo chatsopano. Oyang'anira ena omwe akukambirana zophatikizika tsopano atha kukankhira chitetezo chofananira, ponena kuti mgwirizano wa Paramount unakhazikitsa msika watsopano. Mlingo wachuma ndi wodabwitsa. Kwa CEO wokhala ndi chipukuta misozi chachikulu ngati David Zaslav's, kuchuluka kwake kungakhale kusiyana pakati pa $ 500 miliyoni ndi $ 800 miliyoni kuphatikiza malipiro. Mlanduwu ndi chikumbutso champhamvu cha momwe mabungwe olipirira akuluakulu angakhudzire kwambiri mtengo womaliza wa mgwirizano wamabizinesi. Ikutsimikizira kusindikiza kwabwino komwe kungawonjezere mazana a mamiliyoni pamtengo wamtengo wamalonda.
Zigawo Zofunikira za Parachute Yagolide Gross-ups nthawi zambiri ndi gawo la mgwirizano waukulu wa "golden parachute". Maphukusi awa amayambitsidwa ndi kusintha kowongolera ndipo nthawi zambiri amaphatikiza:
Cash Severance: Malipiro angapo oyambira a wamkulu ndi bonasi. Kuchulukitsa kwa Equity Vesting: Kulipira pompopompo pazosankha zonse zamasheya ndi magawo oletsedwa. Kupitiriza Kupindula: Thanzi lowonjezereka, moyo, ndi zina za inshuwalansi. Kuchuluka kwa Misonkho ya Excise: Kubweza misonkho iliyonse yochokera kumalipiro a parachuti.
Kumvetsetsa Masamu Otsatira Kulipira Kwakukulu Kukula kwake kwa ndalama zokwana $800 miliyoni ndikovuta kumvetsetsa. Zimachokera ku chikhalidwe chosanjikiza cha chipukuta misozi ndi gross-up yokha. Choyamba, bwanayo amalandira ndalama zambiri za parachute. IRS ndiye imagwiritsa ntchito msonkho wa 20% pamtengo womwe umawona pamlingo wina. Kampaniyo ndiyeimawerengetsera ndalama zowonjezera zomwe zimafunikira kulipira bilu ya msonkho. Koma malipiro onsewa amatengedwa kuti ndi ndalama zokhoma msonkho, zomwe zimafuna ndalama yachiwiri, yokulirapo kuti ipereke msonkho pamtengo woyamba. Kuwerengera kobwerezabwerezaku kumapanga zochulukira. Msonkho wosavuta ukhoza kutsika mtengo wamakampani asanu ndi anayi ndi liwiro lodabwitsa.
Kutsiliza: Navigation Complex Executive Compensation Kubweranso kwa kuchuluka kwa msonkho wamtengo wapatali m'makampani akuluakulu ndi chitukuko chofunikira kwambiri kwa osunga ndalama ndi mabungwe amakampani. Ikuwonetsa njira zandalama zomwe zitha kukhazikitsidwa panthawi yophatikiza ndi kugula. Kumvetsetsa mawu ovutawa ndikofunikira pakuwunika mtengo weniweni wamalonda. Kuti mufufuze mozama za milandu yeniyeni, monga tsiku lokhoza kulipira kwa Warner Bros. Mtsogoleri wamkulu wa Discovery David Zaslav, mukhoza kuwerenga nkhani yathu yokhudzana: Phindu la Misonkho Yotsutsanayi Imatanthauza Warner Bros. Mtsogoleri wamkulu wa Discovery David Zaslav Akhoza Kupeza Tsiku Lolipira Pa $800 Miliyoni. Dziwani zaposachedwa kwambiri pazachuma komanso kuphatikiza. Kuti mumve zomveka bwino pamitu yovuta yazachuma, onetsetsani kuti mwafufuza zambiri za Seemless.
