Technically the first LTC occasion is available on 31 December of the following year — just one day. It is a legitimate occasion but practically very brief. From the next calendar year, the pattern is normal.
Source: LTC FAQ 17
Is it worthwhile to join government service on 31 December for LTC purposes?
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This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.