From what you write, you are now working for a new employer: the "new doctor . . . name followed by 'P.A.'" and not the "old physician . . . P.C." The new doctor may have bought the assets (e.g. patient list; equipment; etc.) of the old, and may be employing the same people, but legally, he is a different employer and is not obligated to honor or pay out the accrued PTO provided by the old employer. It is *possible* but the contract of sale requires the new doctor to honor the PTO, but that is unlikely--generally assuming financial responsibility refers to vendor and service provider contracts, rent, etc. If you can get a copy of the contract and show it to a lawyer, that lawyer can read the exact language and answer the question as to whether the new doctor may be obligated to honor the PTO.