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Do highly compensated executives have to earn at least $100,000 in a calendar year?

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Do highly compensated executives have to earn at least $100,000 in a calendar year?

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A. The employer may utilize any 52-week period as the year, such as a calendar year, a fiscal year or an anniversary of hire year. If the employer does not identify some other year period in advance, the calendar year will apply (29 CFR part 541.601 b 4).

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