Uyu Mutero Unonetsa Uri Kureva Warner Bros. Mukuru weDiscovery David Zaslav Aigona Kuwana Mari Inodarika Mamirioni Emadhora mazana masere Nepo kukwirisa mutero kwakawedzera kushomeka nekufamba kwemakore, Paramount ichangoburwa yekutora bhidhiro yakadzosera iyi gakava remuripo wevakuru mukuona. Uyu mutero wakaomarara, unowanzo kuverengerwa muzvibvumirano zvegoridhe parachute, unogona kudzivirira vatungamiriri vepamusoro kubva pazvikwereti zvakakura zvemutero panguva yekutorwa kwemakambani. Iko mukana we $800 miriyoni pamwe nekubhadhara zuva remukuru mukuru akaita saWarner Bros. David Zaslav weDiscovery anosimbisa kukanganiswa kwemari kwezvirongwa izvi.
Chii chinonzi Excise Tax Gross-Up? Mutero weexcise gross-up ichibvumirano chakagadzirirwa kuchengetedza mukuru wekambani kubva kune yakatarwa IRS mutero. Chirango ichi, 20% mutero wemutero, unokonzereswa pane imwe muripo unonzi "wakawandisa" panguva yekuchinja kwekutonga kwekambani. Iyo gross-up clause inovimbisa kuti mukuru aitwa akakwana. Kambani inobvuma kubhadhara kwete chete mutero wekunze chete asiwo mutero wemari yakawedzerwa ingatorwa nemukuru mukuru kana agamuchira mubhadharo wakazara. Izvi zvinogadzira chisungo chakakosha chemari kune kambani inotora. Zvinoreva kuti kambani iri kubhadhara chirango kune IRS pachinzvimbo chemukuru, mutengo unogona kukwira nyore mumakumi kana kunyange mazana emamiriyoni emadhora.
Sei Ma Gross-Ups Achikakavadzana Zvikuru? Mari dzemutero weExcise gross-ups dziri kunetsana zvakanyanya pakati pevagovani uye nyanzvi dzekutonga kwemakambani. Vanowanzoshoropodzwa sechiratidzo chekunyanya kubhadharwa kwevakuru uye mutoro wemari wakashata. Vatsoropodzi vanopokana kuti vanopa mubairo kukundikana uye vanobvisa chero mari yakaderera kune vatariri panguva yekubatana. Tsika iyi inosimudzira zvibvumirano izvo zvingave zvisiri muzvakanakisa zvenguva refu kufarira kwekambani kana vagovani vayo. Uyezve, vanogadzira hombe, kazhinji yakavanzwa, mutengo wekambani inotora. Uyu mutoro wezvemari unozotakurwa nevaridzi vesangano idzva. Nezvikonzero izvi, kushandiswa kwavo kwakadzikira zvakanyanya mumakore gumi apfuura. Makambani makuru mazhinji akavabvisa kubva muzvibvumirano zvitsva mukupindura kumanikidzwa kwevanogovana. Kuonekwa kwavo zvakare muchibvumirano chikuru senge Paramount's inokatyamadza kudzosera kune imwe nguva yemuripo wekambani.
The Shift in Corporate Governance Kutevera dambudziko rezvemari ra2008, kuongororwa kwevanodyara mari pamubhadharo wevakuru kwakawedzera. Vagovani vakatanga kuvhota vachipokana nemapakeji emubhadharo aisanganisira gross-ups, vachivaona sevane rupo zvakanyanyisa uye vasina kuenderana nekuita kwekambani. Izvi zvakakonzera kufamba kwakapararira pakati pemakambani eS&P 500 kubvisa kupihwa. Nhasi, vanoonekwa sechisaririra che pre-dambudziko rakawandisa nenyanzvi dzakawanda dzehutongi.
Iyo Yakakura Chibvumirano uye Zvazvinoreva Kusanganisirwa kwemutero weexcise gross-up muParamount's kutora mazwi kunoratidza shanduko inogona kuitika. Zvinoratidza kuti muhondo inokwikwidza zvikuru yekubhidha zvinhu zvakakosha, makambani arikuda kudzoreredza mabhenefiti ane nharo kuti achengetedze chibvumirano. Kutama uku kunogona kugadza muenzaniso mutsva. Vamwe vatungamiriri vari kutaurirana kubatanidzwa vanogona ikozvino kusundidzira dziviriro yakafanana, vachipokana kuti chibvumirano cheParamount chakamisa chiyero chitsva chemusika. Chiyero chemari chinokatyamadza. Kune CEO ane muripo wepasuru yakakura seyaDavid Zaslav, iyo gross-up inogona kunge iri musiyano pakati pe500 miriyoni uye $800 miriyoni-pamwe payday. Ichi chiitiko chiyeuchidzo chine simba chekuti zvimiro zvemuripo wevakuru zvinogona kukanganisa zvakanyanya mutengo wekupedzisira wekubatanidzwa kwekambani. Inosimbisa kudhindwa kwakanaka kunogona kuwedzera mazana emamiriyoni kune mutengo wekutengesa.
Zvikamu zvakakosha zveGoridhe Parachute Gross-ups inowanzova chikamu chechibvumirano chikuru che "golden parachute". Aya mapakeji anokonzereswa nekuchinja kwekutonga uye kazhinji anosanganisira:
Cash Severance: Iyo yakawanda yemuhoro webasa remukuru uye bhonasi. Yakawedzera Equity Vesting: Kukurumidza kubhadhara kwese kusarudzwa kwemasheya uye zvikamu zvakaganhurirwa. Benefits Kuenderera mberi: Hutano hwakawedzerwa, hupenyu, uye mamwe mabhenefiti einishuwarenzi. Excise Tax Gross-Up: Kudzorera kune chero mutero wakaitwa kubva pakubhadhara parachute.
Kunzwisisa Math Kuseri kweMassive Payout Hukuru hwacho hwemari inokwanisa madhora mazana masere emamiriyoni emadhora hwakaoma kunzwisisa. Inobva kune akaturikidzana maitiro emuripo uye gross-up pachayo. Chekutanga, maneja anogamuchira muripo mukuru weparachuti. Iyo IRS inobva yaisa 20% mutero wemutero pamari yainofunga pamusoro peimwe chikumbaridzo. Iyo kambani ipapoinoverenga imwe mari yekuwedzera inodiwa kubhadhara mutero iwoyo. Asi iyo gross-up mubhadharo pachawo inoonekwa semutero wemari, inoda yechipiri, yakakura gross-up kuvhara mutero pane yekutanga gross-up. Ichi chiverengero chinodzokororwa chinogadzira mhedzisiro yekuwedzera. Chisungo chemutero chiri nyore chinogona kubharumu mumutengo wenhamba-pfumbamwe yekambani nekumhanya kunoshamisa.
Mhedziso: Kufambisa Complex Executive Compensation Kubuda patsva kwemutero weexcise gross-up mumadhiri makuru ibudiriro yakakosha kune vanoisa mari nemabhodhi emakambani. Inosimbisa nzira dzemari dzakanyanyisa dzinogona kushandiswa panguva yekubatanidza uye kutora. Kunzwisisa aya mazwi akaoma kwakakosha pakuongorora mutengo chaiwo wechibvumirano. Nokuda kwekuongorora kwakadzama kwezviitiko zvakananga, sezuva rinogona kubhadhara reWarner Bros. Discovery CEO David Zaslav, unogona kuverenga nyaya yedu yakabatana: Iyi Controversial Tax Benefit Means Warner Bros. Discovery CEO David Zaslav Aigona Kuwana Payday yeAnopfuura $800 Mamiriyoni. Gara uchiziva nezvezvinozvino mune Executive zvemari uye kubatanidzwa. Kuti uwane tsananguro dzakajeka dzenyaya dzemari dzakaoma, iva nechokwadi chekuongorora zvimwe zvirimo paSeemless.
