I had 19 responses to the question concerning using bereavement leave
in the event of a miscarriage. The overwhelming response was that the
issue has never come up. However, the results are:
6 Would allow sick leave.
12 Would allow it to be considered bereavement leave.
1 Said the issue had come up and did not allow it to be
bereavement.
Also, no one thought the trimester issue was important.
I think if I remember my Federal Income Tax course correctly. The IRS
policy is that a live birth regardless of time alive is considered to
be viable and the parents can take the deduction for the dependent for
that year. Still births are not deductible.