NOTE: Federal annual and sick leave payments are considered a continuation of salary.
If employment continues, count in months of absence.
If physical services are performed after May 1990 and the employment relationship
then terminates, count in last month of services (or period earned if benefits are
affected).
Consider leave donated to a recipient, as earned by the recipient, i.e., the same
as the recipient's other sick leave.
(RS 02505.030)