LP Plan Issue

We have an issue with getting an LP plan working. It's a personal plan that gives an employee a one time allotment of 24 hours after 6 months, then starts accruals on 1/1 and annually there after. The allotment works fine, but the accruals will not happen on 1/1, they keep going to the anniversary date. If I manually populate the last accrual date with 1/1 of the previous year, it works ???  All employees that already had an accrual date of the previous 1/1 continue to work fine, it's just new employees. Any ideas?