> Wouldn't that be priced into the relocation package you negotiate? It is a problem but no different than buying a home in a flood plain, if it's something you have to do.

I can't imagine a relocation package pricing in foregone tax benefits.

But even if it did, that's a one-time payment in exchange for giving up a benefit that exists in perpetuity. There are ways in accounting to discount the benefit of indefinite/perpetual annuities and compare them against current cash value, and in practice they almost always undervalue the former, often by limiting the future time window.

California is only one state, I would also be upset to lose my 3% interest rate. Oil and gas companies will price that in and goes 1-2% over what you would lose. So maybe I just have a skewed perspective of relocation packages since I only have o&g to compare to