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Vacation/PTO Buybacks


Guest pmcgroine

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Guest pmcgroine
Posted

Does anybody know of an IRS ruling (or other IRC law or regulation) that limits an employer's buy-back of accrued vacation time (PTO) to 90% of the face value of the benefit? A client of mine received a copy of a soon-to-be subsidiary's policy regarding the employer's purchase of accrued vacation time, which limited the employer's liability to 90% of the total accrued amount, based on a memo from its law firm, indicating that IRS rules require this 90% limit. I haven't been able to find this ruling in any of my research. Does anyone have any suggestions for me? Thanks!

Guest Cathie
Posted

I have never heard of such a thing and in my state I believe it would violate state law, which considers vacation and/or PTO accrued time as wages.

Guest pmcgroine
Posted

Thank you, Cathie, for taking the time to respond to my post. The idea that the IRS would limit an employer's buyback of accrued vacation time sounds rather ridiculous to me, but apparently this subsidiary's law firm must have had some reason to advise them of such a limitation. Unfortunately, I'm not sure I can get a copy of their memo. If I do, I'll make note of its rationale here.

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