[starlust2]

Usually when a company is moving from PTO to DTO they are just trying to get the liability off the books. Management knows that most employees, especially new hires, don't take all of their days. It does nothing to help employees but that is how it is pitched.

If employees were actually utilizing unlimited DTO the company would switch back to accrued PTO. I've seen this happen with an explicit claim that employees were "abusing" the generosity of the company. Said company later switched back to DTO to force employees a few years later to burn down their accrued PTO balances.