I know that strictly speaking it is irrational but I wish there was a way to swap airline miles / hotel reward points / etc for shares. I mean if the desire is to make a traveler invested in a relationship, why not make that official.
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It would make for some interesting tax implications either when you sell or when you get them (or both). You can redeem miles tax free but now all of a sudden your “rebate” for company travel is taxable.
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Seems fairly straightforward; your basis in them is the price at day of grant, same as if someone had gifted you shares. Since receiving $500 in shares the same rebate as $500 in credit to your card or $500 of travel, falls under the same “rebate is not income generally” as usual
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rational for them, though - keep you loyal and interested in helping them improve vs. go ape when they fail
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You are assuming air miles are intended to be in your interest here aren’t you. They are actually there to trick you
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