Is this based on a clawback provision for incentive, relocation, or similar payments?  If so, you can consider claim of right.

Good answer.  But are we taking bets on whether or not the next question is "how do you deduct claim of right"?😁

Hmmm... is getting a fish now better or knowing how to fish?  But they also say a bird in the hand is worth two in the bush...  Life is full of difficult choices...

"is getting a fish now better or knowing how to fish"

Depends on how hungry you are at the moment.

"a bird in the hand is worth two in the bush"

Well, getting bird in the paw has been pretty much impossible for me so that really doesn't help me much.