A leave recipient must use accrued annual leave (or sick leave, if applicable) before using donated leave (note that beginning December 2, 1994, an eligible employee may use up to 13 days of sick leave to care for a family member, see Federal Employees Family Friendly Leave Act).
Investors assessing the safety of dividends through historical figures are missing the point. Verizon was only able to pay dividends in 2016 by selling of $6.1 billion assets. Verizon cannot continue to pay their dividends. While I am by no means a dividend investor, I feel inclined to comment on the topic.
IBM's dividends are normally paid on the 10th of March, June, September and December. The dividend record date normally precedes the dividend payment date by approximately one month. As a registered stockholder, you are entitled to receive any cash dividends paid by IBM on the shares you hold on a record date. Current dividends, as well as future payments, are typically determined by the Board of Directors. When the Board declares a dividend, they also establish a dividend record date.