By 1975 all employees had relocated, mostly to Squamish, and the town was dismantled.

It is expected to rise even more shortly when Starwood Hotels and Resorts and its 800 employees relocate to Stamford, Conn.

At Pilkingtons, the amount of leave given depends on the distance over which employees are relocating.

But when commuting becomes intolerable, the employee relocates his job or the employer relocates the company.

About 720 employees will relocate to the building, which is at 20th and Market Streets, late in 1993, when Atochem's current lease expires and a renovation of its new space is completed.

"The company wanted to bring down 225 people, but now it looks like only 125 employees will be relocating," said Ms. Drummond.

About 8,000 employees of the company in the Houston area will relocate to the campus starting in 2014, with full occupancy done by 2015.

Franke built a new factory with offices and residential building, and the company's ten employees relocated to Aarburg, Switzerland.

Some nations may be acting, at least in part, out of fear that companies and skilled employees will relocate to places with lower taxes.

The undisclosed loans came from programs Tyco created to help employees pay taxes on stock and to help employees relocate near Tyco's offices.