gross-up
n.— «Union pension plan activists aim to raise a new executive compensation issue at corporate annual meetings this year: so-called “gross-ups” to cover income taxes on payouts.…Gross-up payments reimburse senior executives for taxes that they owe on company-provided perks and other benefits.» —“Union Protests ‘Gross-Up’ Payments” by Judith Burns Houston Chronicle (Texas) Jan. 11, 2008. (source: Double-Tongued Dictionary)
Further reading
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