I had a job that offered 5 extra days of PTO a year to anyone who reached the holidays with less than 5 days of PTO remaining for the year.

The kicker?

They had a mandatory shutdown during the holidays that, for some inscrutable tax reason (as I understood it), they broke up into chunks of company holidays and mandatory PTO days, meaning your reward for using your PTO was to be given enough PTO days to cover the days they were forcing you to take without your consent. They framed this as a benefit.