Annual Leave carry over that expires after 3 months

Summary: My client has leave policy whereby annual leave is accrued upfront on anniversary date. Any unused leave is then carried over to the next leave cycle. Employees with leave balance greater than 30 days have 3 months to use it otherwise it is forfeited. How can this be handled in one absence plan?

Example: Employee gets 26 days annual leave on anniversary date (05-Sep-2024). At the end of the leave cycle the employee has leave balance of 15 days which carries over to the next leave cycle that starts on 05-Sep-2025. On the same day the employee also gets another annual entitlement of 26 days. So now the employee has a leave balance of 41 days. The employee has 3 months in which to use 11 days otherwise it is forfeited.