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WCAA RELOCATION REIMBURSEMENT AGREEMENT
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RELOCATION REIMBURSEMENT AGREEMENT
This Agreement is made on ______________________, between the Wayne
County Airport Authority (referred to as “WCAA”), and , (referred to as the
“Employee”).
The Employee, employment date effective , desires to move and relocate
his/her residence from to , and the WCAA agrees, as follows:
1. Effective , the Employee agrees to work on a regular, full-time
basis for the WCAA for a period of at least one year beginning
and ending . One year is defined as one calendar year from the
start date of employment.
2. The WCAA agrees to reimburse or pay for the Employee’s relocation
expenses, solely as described in the New Employee Relocation
Program.
3. All reimbursement requests must comply with the New Employee
Relocation Program guidelines and any applicable Federal, State, or
local regulations in effect when this Agreement is executed. The
Employee agrees to provide original receipts for all reimbursement
requests.
4. Applicable Federal and State laws require “non-qualified, taxable”
reimbursements to relocated employees to be included in the
employee’s gross income, and “qualified, non-taxable” relocation
expenses to be excluded. Based on the 1993 Revenue Reconciliation
Act, qualified, non-taxable moving expenses are described as the
reasonable costs of (a) moving household goods and personal effects
from the former residence to the new residence (including common
carrier and up to 30 days of storage), and (b) traveling (including
lodging during the period of travel) from the former residence to the
new residence. Qualified moving expenses do not include any
expenses for meals. All other reimbursements are considered non-
qualified and are taxable to the employee. Any amounts which are
considered non-qualified will be reimbursed net of tax withholdings and
will be reported as income to the Internal Revenue Service.
5. If the Employee voluntarily resigns from his/her position at the WCAA
within the time period (referred to in Paragraph 1 above), the
Employee will be liable to the WCAA for all moving expenses which the
WCAA has paid (to or on behalf of the Employee), together with
reimbursements and all payroll taxes withheld by the WCAA in
connection with such expenses.
6. The Employee hereby gives the WCAA an express lien on all salaries,
wages, and other sums payable to him/her by the WCAA, for the