The amount of unused donated annual leave to be restored to each donor must be determined as follows:

• Divide the number of hours of unused transferred annual leave by the total number of hours of annual leave transferred to the recipient from all donors who are not excluded from consideration.
• Multiply the result by the number of hours of annual leave transferred by each donor not excluded from consideration.
• Round-down the result to two places after the decimal period and restore the leave to the nearest quarter hour to those donors not excluded below.

If a leave donor retires from Federal service, dies, or is otherwise separated from Federal service before the date unused donated annual leave can be restored, no leave will be restored to that donor nor will the donor be included in the above distribution computation. Unused donated leave shall be restored to donors who have transferred to or are employed by other Federal agencies to the extent administratively feasible.