Reimbursement of Miscellaneous Relocation Expenses

An advance decision was requested regarding reimbursement of a transferred employee's miscellaneous moving expenses. The employee may be reimbursed for a stock transfer tax in connection with sale of interest in his cooperative apartment, charges for disconnecting and connecting appliances, and a fee for piano tuning at the new residence. He may not be reimbursed for: charges for "rent" and maintenance in connection with the sale of interest in the apartment; charges for structural alterations, remodeling, or new items; costs of cleaning and repairing household items; a fee for house inspection (not termite); or charges for shipping supplies and moving a piano.