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EMPLOYEE BENEFITS

Model Tool: Catastrophic leave program donation form

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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