Why you need this form:
Leave-sharing programs must meet certain criteria in order to be valid under the Internal Revenue Service’s general tax rules and under various state laws.
How this form helps you:
A leave-sharing program must be in writing and created as a “leave bank” into which employees may deposit donated leave.
How to use this form:
Check with your state law to learn what type of leave may be donated, and adapt this form to suit the specifics of your state and your practice.
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