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ORDINANCE NO. 2011-20 Page 8 to receive credit and payment for three-quarters (3/4) of their accumulated but unused sick leave not to exceed four hundred eighty (480) hours; all employees who have been employed by the Municipality for twenty (20) years or more, shall be entitled to receive credit and payment for three-quarters (3/4) of their accumulated but unused sick leave not to exceed nine hundred sixty (960) hours; and all employees who have been employed by the Municipality for twenty-five (25) years or more, shall be entitled to receive credit and payment for all of their accumulated but unused sick leave not to exceed nine hundred sixty (960) hours. For purposes of this Section, an employee shall be considered to have retired when such employee takes actions that are inconsistent with any reasonable intent to continue employment with the Municipality. (j) Any permanent full-time employee who has a sick leave accumulation of forty five (45) days and has not used any of the sick days earned during the current year shall be compensated at the end of the calendar year the equivalent of five (5) days pay. Sick leave accumulation lawfully transferred from prior public employees shall be included for purposes of this section. If under the foregoing circumstances, the employee has used one (1) earned sick day during the calendar year, then said employee shall be compensated at the end of the year for four (4) days pay. If, under the foregoing circumstances, the employee has used two (2) earned sick days during the calendar year, then said employee shall be compensated at the end of the year for three (3) days pay. If, under the foregoing circumstances, the employee has used three (3) earned sick days during the calendar year, then said employee shall be compensated at the end of the year for two (2) days pay. If, under the foregoing circumstances, the employee has used four (4) earned sick days during the calendar year, then said employee shall be compensated at the end of the year for one (1) day pay. All sick days paid under this section shall be at the option of the employee and shall be deducted from the employee's accumulated but unused sick leave. (k) If a full-time employee is scheduled to work on a holiday enumerated in Section 153.14 and cannot work due to illness, that day shall be considered a holiday day off and shall not be counted or compensated as a sick day. (1) An employee who transfers from one department of the Municipality to any other department of the Village shall be allowed to transfer his accumulated sick leave to the new department. (m) "Hours of service" as used in this section includes overtime, vacations, holidays, sick leave, comp time and all other approved and paid leaves of absence from service. "Hours of service" does not include the additional compensation time allowed an employee who works a holiday or has his or her normal day off on a holiday. 153.10 BEREAVEMENT LEAVE. In the event of death in the employee's immediate family, he or she shall be entitled to three (3) days off to arrange for and/or attend funeral services. An additional two (2) days could be granted for out of state funerals after a written request has been submitted and approved by