There is no rolling over, saving, accruing of PTO (Flat 14 days per year, if you were employed the entire year). So each Jan 1 everyone with a start date prior to that day would be reset to 14.
Mark D. Comish
Direct: (541) 200-7005
If([start date]<FirstDayOfYear(Today()),14-[Days Used],Round((If(IsLeapYear([start date]),366,365)-DayOfYear([start date])-1)/If(IsLeapYear([start date]),366,365)*14,0.5)-[Days Used])