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Are Leave-Sharing Plans a Good Idea?
HR Daily Advisor Link to more items from this source
Apr. 23, 2018
"[S]tates have their own laws addressing which types of leave can be donated to leaving-sharing programs, so you should begin by examining applicable state law. Such laws typically focus on whether the PTO is 'accrued' or 'vested.'... Federal law doesn't prohibit employers from implementing leave-sharing programs. The predominant issue under federal law involves certain tax consequences."

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