 In this presentation, we will take a look at the minimum wage and the concept of non-exempt employees as it relates to minimum wage and overtime. First, we'll start off with the concept of the non-exempt employees under the Fair Labor Standards Act. One of the major things we want to note under the non-exempt employees is that they will typically be subject then to overtime and minimum wage. So these, of course, will be huge factors when we calculate the payroll. Now, note that when we're talking about exempt employees, we're again talking about those employees that will be mainly salaried employees, typically employees that make more money, typically employees that have more control over the jobs that they do and the way that they perform those jobs, as well as the negotiation for the job. It's presumed that the non-exempt employees may be in a situation where they have a