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When the employee's vacation leave is converted to sick leave, the appropriate <br />vacation credit shall be restored to the employee's earned vacation balance, and <br />a reasonable opportunity to utilize this vacation credit shall be provided within the <br />City's existing practices in order to avoid loss of vacation credit. <br />b. In -Lieu Hours - In -Lieu Hours are established to recognize the inherent and <br />distinctive terms and conditions of employment of Executive Management <br />classifications. These positions are distinguished from all other merit system <br />positions in that they serve solely at the pleasure of the City Manager or appointing <br />authority in an exempt at will capacity, they may be removed without cause, and <br />they are expected to work on call numerous hours beyond the regular work week <br />without any additional form of compensation. <br />In partial recognition of the extra work hours expected of these positions, in -lieu <br />hours are established. Executive Management employees are eligible to receive <br />one hundred sixty (160) hours per calendar year of in -lieu hours. This leave may <br />be taken as time off, or paid in cash for any portion of this leave remaining as of <br />the payroll period which includes December 31 of the calendar year or may go into <br />the employee's 401(a) account (where permitted by the plan document). Newly <br />appointed Executive Management employees who have served less than one full <br />calendar year may receive a prorated portion of this leave at the discretion of the <br />City Manager. <br />C. Holidays - The following are recognized holidays: <br />New Year's Day <br />Martin Luther King, Jr. Day (observed on the third Monday in January) <br />President's Day (observed on the third Monday in February) <br />Memorial Day (observed on the last Monday in May) <br />Independence Day <br />Labor Day (observed on the first Monday in September) <br />Veterans Day (observed November 11) <br />Thanksgiving Day <br />The Day After Thanksgiving <br />Christmas Eve <br />Christmas Day <br />New Year's Eve <br />Two Administrative Holidays <br />• Administrative Holiday - At the option of the employee, an employee may <br />receive pay at the employee's straight -time rate of pay in lieu of one or both <br />of the administrative holidays at eight (8) hours per administrative holiday. In <br />the event that one or both of the administrative holidays are not used by the <br />5 <br />