I dunno about others, but I once worked at a company that would just pay out your unused PTO as a Christmas bonus on your last paycheck of the year. Seemed to be an industry standard at the time. You could choose to notify them to not pay it out and let it accumulate, however the actual amount of time off did not rollover, so if you didn't take your amount of days available, then you technically forego them. Just one example.
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