It’s done to avoid being taxed.

As the previous poster said, it’s for the tax benefit. For most people, the current setup of the active HRA probably serves them better than having it taxed as a spillover taxable event.

Bump
 

Currently feeling very lucky to have both offers from UAL & DAL. Would have to commute for Delta. No commute at United. Feel like Delta is a little better off financially. Never in my life thought I'd have this luxury to chose. Flying long haul would be cool, but isn't top priority for me. Currently leaning towards UAL due to no commute. Is there anything that I'm missing?

They're both pretty much the same. No commute wins hands down.

Yup. No brainer.

may I ask which United base? Assuming it’s a big base, that will be around as long as UA is in business, I would say go with UA. 👍

DEN eventually. EWR initially

As a outsider I would say Delta hands down, but being able to drive to work is worth it’s weight in gold.

Take the first class date that lets you drive to work.

LAX, Delta or United?
 

How about for someone who wants to live within driving distance to LAX (south Orange County) and will have a 29 year career? LA seems to have medium seniority for Delta. What is the seniority like in LA for United?