If you have implemented an unlimited PTO benefit in your company, how did you roll it out? I am hearing more and more companies that advertise this to attract talent.

We have it. Unless you have the strength and courage it negatively impacts longer term employees which may be HR’s hidden agenda. I have 35 years of service so 6 weeks of vacation under the old plan. When they went to unlimited I expected a minimum of 6 weeks and perhaps some more due to large amounts over overtime due to calls with China, India, Australia etc. I got pushback but I scheduled my time off at least 3 months in advance and in some cases a year in advance. I got my time every year. Many of my peers were pressured not to take time off because of “every day crisis mode” that much of the company operates under. I knew of several people who had 4-5 weeks under the old plan and rarely got 2 weeks off. And new hires quickly learned it wasn’t much of a benefit and moved on. A lot will depend on your company’s unwritten rules and culture

You can learn more about your culture on Indeed, TheLayoff.com and other sources.

Since I’m old school I would prefer written policy and clear rules on vacation. And prefer the fixed amount. I consider vacation a benefit like health insurance and pay rate. Negotiations upfront should set expectations and compensation in measured terms

This question intrigued me so I decided to do a quick search on which companies offer unlimited PTO.  These companies are almost exclusively in the tech industry or are industry disruptors.

Reading through some of the policies, this policy from Roku resonates most with me.  TL;DR "Get your job done and we don't care how much time you take off."

“We believe you can be highly productive at work and still have plenty of time for life outside of the office. That's why we offer a generous time-off policy. In fact, for salaried employees, we don't track vacation or have official holidays. Instead, you can take as much vacation as you think is appropriate, as long as you get your job done and don't impact the team's work.”