Maine Revised Statutes Title 5. Administrative Procedures and Services § 17756. Unused accrued or accumulated sick leave or unused vacation leave

A. For state employees, the member, before any retirement benefit becomes effective for the member, pays into the Members' Contribution Fund a single payment that is the actuarial equivalent, at the effective date of the member's retirement benefit, of the portion of the member’s retirement benefit based on the additional creditable service beyond 90 days; and

B. For teachers, the member or the school administrative unit employing the member pays into the Members' Contribution Fund by a single payment the actuarial equivalent, at the effective date of the member's retirement benefit, of the portion of the member’s retirement benefit based on the additional creditable service beyond 90 days. The member and the school administrative unit may determine by contract the portion to be deposited by each to obtain this additional creditable service.