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February 29s are a relatively unusual occurrence given the rules that decide leap years: every year divisible by four is a leap year, but every year divisible by 100 is not a leap year, unless the year is also divisible by 400, then it is still a leap year.
As amusing as they are, much can rest on the incidence of the leap year. Indeed, bankruptcy notices have been set aside because banks didn’t correctly calculate the 366th day in their claims.
