Annual leave is for R&R and the fact that people don't take it suggests that they don't need so much. Would you prefer to have to surrebnder untaken annual leave? That is, use it or lose it! As a matter of interest, how long did it take to accrue four months leave?
Ken - Sorry to spoil your party - shooting the wrong people me thinks. I am sure that some others may offer the past history of denied Long Service Leave, cancelled annual leave, short staffing issues etc etc.