Originally Posted by
Carl Spackler
After his direct compensation of $535K, there was "other compensation" totaling $742K. The IRS considers it ALL to be taxable compensation because it is actually money in his pocket. Mr. Moak CHOSE to keep DC as his secondary residence. That means he's CHOSEN to be a commuter. But unlike the rest of us, Moak gets fully reimbursed for his second residence, cars and meals. Since Moak is so reimbursed, the IRS correctly considers it ALL taxable compensation. Furthermore, Moak is not under a plan whereby he only gets reimbursed for actual receipted costs. He gets a block grant of money to handle what ALPA thinks a second residence, cars and food will cost.
As I understand it, ALPA reimburses any pilot who does not live in the location at which he is working for the cost of his accommodations. This ranges anywhere from a hotel room at an MEC meeting, to the apartment in ATL in which the MEC Chairman stays when he is in the office, to the apartment in DC in which the ALPA President stays while he is at work.
Some amount of this is considered taxable income by the IRS, although I have no idea how much. That's not the same thing as saying that it's spendable income, any more than the hotel, transportation, and per diem that Delta provides us on a layover or while in training.