[elmerfud]

I can see factors that effect company to potentially be taxation compliance and employee regulatory compliance to be a big factor if the move was to a different state/jurisdiction. A very quick example is that some states require that accrued time off is an earned benefit and must be paid out when it expires or you quit. Other states do not. There's many such compliance issues to worry about with an employee.

Additionally, moving also usually accompanies lifestyle changes as well. Is the timezones the same as other, will collaboration be the same as it was before? If travel is required will they still have the same access to do so? Will internet access be the same or stable as before?

There are many factors, perhaps the only change is the physical location and everything else is equal but it's almost needs to be determined on a case by case basis.