My works PTO policy was that you can cash out unused PTO, but you have to retain 40 hours in the bank.
As of 1/1, they’ve changed the policy to limit PTO buys to 100 hours/year.
Their reasoning “we want people to spend more time with their family”
I explained to the boss who covers the payroll people that even I can either take time off or cash out and have money to buy things, but not both and the whole concept was lost on him.