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PTO Exchange has the only patented solution in the US that allows employees to apply the value of their unused paid time off to a range of priorities, including but not limited to contributing to a 401(k) or other retirement account, paying down student loans, covering an emergency expense, donating to a favorite charity, sharing with co-workers, or funding vacation costs. The PTO Exchange platform addresses and manages the multitude of state and federal tax laws and compliance requirements so employees can access this form of compensation without unexpected tax consequences.