Loss-on-sale protection (BVO/GBO buyout)
BVO saves company ~$15K per home sale vs direct reimbursement with gross-up. Reserved for Tier 1/2 in modern policy.
1.Gross-up math at this component
For the typical $$22,000 cost at this line item, OBBBA-permanent tax treatment requires gross-up:
| Item | Amount |
|---|---|
| Net benefit to employee (typical) | $15,493 |
| Gross-up multiplier (federal combined) | ×1.42x |
| Total cost to employer | $22,000 |
2.When this component applies
Loss-on-sale protection (BVO/GBO buyout) typically appears in Tier 1-2 (executive / mid-senior — homeowner programs) relocation packages. Reserved for domestic moves; international versions are typically 2-3x cost.
3.How to budget
Conservative budget: use the high-end figure ($45,000) plus the 1.42x gross-up multiplier where applicable. Optimistic budget: typical figure. For pre-deal due diligence, always model the high-end.
Source: https://gmsmobility.com/blog/relocation-home-sale-programs-bvo-gpo-or-direct-reimbursement/ · Verified 2026-06-03 · industry reported
Other components
Household goods move (domestic full-service) · Household goods move (international US to EU/APAC) · Temporary housing (corporate furnished apartment) · Home-finding / orientation trip · Spouse / partner career assistance · Pet relocation (domestic) · Pet relocation (international) · Storage in transit (SIT) · Closing-cost assistance (home purchase)