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What are the +/- of accrual vs. grant method for PTO?

We are transitioning a new site, 20+ employees. They have worked for current employer for years, but are moving to us. They have vacations already scheduled, but will be getting their PTO paid out by current employer. I could grant them unpaid time off, and say they are already being paid for that vacation by current employer, and begin their accruals at zero. Or, I could grant them their entire years agreed upon vacation time.

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