New from the Department of Labor Statistics and the University of Tennessee, this report examines whether or not distinctions between exempt and non-exempt workers under the FLSA are still relevant. It attempts to determine and demonstrate the effects of "the static salary test, including whether the absence of changes to these salary levels used to determine exemptions resulted in employers making structural changes to their workplace in order to maximize the number of exempt workers." Major findings include that salary tests are the most widely used method for determining whether an employee is an executive, administrative, or professional worker. However, these salary tests have not been updated in 25 years, a period during which price and wage levels have both tripled. The study is available in its entirety in HTML format. Users may either link directly to each section through the table of contents or scroll through the chapters in order.