Constructive receipt is nothing new for MN Schools, but there is a new round of increased investigations that public sector employers, including MN Schools, need to watch. How you allow unused paid time (e.g., PTO, sick leave, vacation) to be used by your employees is an area that has again caught the attention of the IRS. And why not? In many respects it is the proverbial “low hanging fruit.” With respect to unused paid time: Do you allow rollover and/or cash out? Do you require rollover and/or cash out? Is cash out available annually and/or upon termination of employment? Does the employee have a choice? If you offer an unused paid time cash out feature or have been thinking about adding it, you need to attend this workshop!