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How Do You Do Your OT?

We're in tax season, and it is interesting to see how different firms handle OT.

1) Some firms mandate a minimum number of hours each Saturday, and tell the staff they have discretion on when they get the rest in.

2) Some firms mandate a minimum number of hours each Saturday, and mandate a minimum number of hours each weekday, and tell the staff they have discretion on when they get the rest in.

3) Some firms mandate the entire OT schedule each weekday and each Saturday (and Sunday as the case may be)

4) Some firms just tell you how many hours to work, and you can work them whenever you want.

I've been in places that practice #1, 2, and 4.

So, what say you? What are you seeing in practice? And more importantly, if you could set the rules for your firm, what option would you choose?