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>>As long as the rules are simple and clearly stated, there is no problem.<<

I agree with this wholeheartedly, Frank.  But it works out differently for me in practice than it does in your ideal solution.  I include a small table of leap seconds stored in my application which I check for time related functions.  The time required to check this table is too small for me to clock; that is, it is less than 1 ms.  I write a time-function (which checks this table) once, refer to it thereafter, and update the table whenever another leap second is inserted.

If my customer cuts me off and doesn't replace me with another programmer, then their table fails to get updated, and the time in their application becomes inaccurate.  I am sufficiently mercinary to see this as a feature rather than a bug.

Bob