I was recently made aware of an interesting problem that was exposed by the unusually high number of retirees throughout stage government as a result of the State Employe Retirement Incentive Program (SERIP). The problem is best explained with a real world example. Our organization’s Chief Information Security Officer (CISO) had come to our organization from another state agency and had only been with our organization a few years before retiring (though, not via SERIP). The problem is our organization was responsible for paying out the vacation and sick time he accrued even though he’d been at the other...