Sounds like a nice idea for some.  For me I don't have any trouble using all of my PTO, OK I carried over a day this year.  I've stated this before but for me I would rather have more PTO.  I'm at at point in life where I don't have a lot of debt.  So I would much rather trade a portion of a raise to get more PTO.  I guess I've worked for good companies/managers where it was never an issue to get time off.