Excerpt: The special tax treatment granted to leave-sharing plans is ordinarily limited to circumstances involving a medical emergency affecting the recipient or a family member. However, in Notice 2006-59, the IRS extended the treatment to certain domestic events declared by the President of the United States to be 'major disasters.' When a major disaster is declared, employees covered by a leave-sharing plan may donate leave time to be used by affected employees, so long as the leave-sharing plan is in writing and meets the following requirements[.]