Under the new agreement the PTO days will be available to use for multiple days and there are many things that will restrict there use. In my opinion, the best part of the program will be the ability to sell them back at the end of the year (anything over 24 will be available to sell back) and be able to sell them for up to 110 percent of your daily rate. I will be taking this sell back money and putting it into a high interest internet savings account for emergency use. We have short and long term disability insurance paid by the company so if I use up your first 24 days of PTO time (that cannot be sold back) I'll be at 60 percent pay on the disability insurance. I'll make up the other 40 percent of my pay with the emergency fund. The 2005 contract only allows 5 days to be sold back per year once you have accumulated 75 days and then at only 75 percent of your daily rate.