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required to work on a City observed "legal" holiday shall be paid at his or her straight time rate. However, if an employee who separated from the service of the City has taken time off for holidays in advance of the date or day the holiday actually occurred, he or she must pay the City the cash value for such used but unearned holiday time off benefits prior to or at the time of separation. A. Holiday Leave Carryover - The parties agree to modify the maximum annual holiday leave benefit carryover as follows: In 2014, 160 hours; 2015, 140 hours; 2016, 120 hours; in 2017, 100 hours; in 2018, 80 hours. By January 1, 2018, the maximum annual holiday leave benefit carryover shall revert back to that as set forth in subsection "9.2 ", above, and that any accumulated holiday leave benefits in excess of that maximum allowable carryover limit not used prior to December 31" each year, shall be forfeited. Said hours shall be cashed out upon separation from employment, not to exceed a maximum as follows: In 2014, 248 hours; 2015, 228 hours; 2016, 208 hours; 2017, 188 hours; 2018, 168 hours. 9.3 Cash Option. Employees covered by this Agreement shall be given an option twice per calendar year to receive cash compensation ( "cash out ") computed on a straight time basis in exchange for eighty (80) hours of their annual holiday leave benefits set forth in Section 9.2 above. Specifically, employees may cash out up to 40 hours of holiday leave benefits in April of each calendar year and an additional 40 hours of holiday leave benefits in November of each calendar year. An employee that does not cash out holiday leave benefits in April may cash out a maximum of 80 hours of holiday leave benefits in November. Such option may be eliminated or modified to the extent it is construed as overtime under Department of Labor guidelines implementing provisions of the Fair Labor Standards Act (FLSA). 9.4 All employees must actually work at least one day preceding the day a holiday listed in Section 9.1, supra, actually occurs in order to receive credit for such holiday. The employee will then be credited with all remaining holidays in the year occurring after the appointment. An employee separating from the service of the City must actually work at least one day following the day a holiday listed in Section 9. 1, supra, actually occurs in order to receive credit for that holiday. A newly- appointed employee must complete six (6) months of continuous, full -time service in order to receive credit for the Floating Holiday listed in Section 9.1 above. 9.5 This "time off," as defined in Article X, Section 10.6, may be taken in increments as small as one half (112) hour, with fractional usage rounded upward to the next higher multiple of one half (1/2) hour. 37 25B -39