My sister in law works for a semiconductor company in Texas. Before the company's recent financial problems, employees had a pool of days that covered everything. They could have paid absence from work for say 10 (I can't swear that's the number, but it's small) days during the year - that included vacation, holidays, and sick days. If they were absent more than that, they risk disciplinary actions and possible termination.
I think that policy is pretty common in the private sector here, now. :-(
It really is stupid, but the "geniuses" in management at too many companies only look at certain kinds of numbers these days - "We cut our payroll expenses by 10%!"
Of course, now that the company is having huge financial problems, they have to take weeks of unpaid leave... :-(
Cheers,
Scott.