Sale of Vacation Days

[Guest LMPett]

I'm finding a lack of detailed information on this subject. Client allows employees to sell up to so many vacation days to directly offset pre-tax health plan contributions. Net taxable income is the same as if employee cashed out the days. There is no option to purchase vacation days.

If an employee doesn't sell any days and doesn't use all their vacation days, can they still roll-over vacation? I know the difference betwn elective and non-elective days, and elective days cannot be rolled forward, but not sure how to differentiate when ees only have the ability to sell.

Thx, Lp