That might work except at this company when you call in sick it takes away from your vacation days. Sure they tap on a few extra personal days but wouldn't it suck if you got sick and had to cancel your upcoming vacation? Luckily it hasn't happened to me yet. That's one reason why I hoard all my days until the last dern minute. The other reason is my "use by" date is mid May which is early Spring. Who wants to vacation in winter and who wants to use up all their vacation in summer and have to survive all Winter without any days to use?