The much anticipated and highly controversial final regulations under the Fair Labor Standards Act (FLSA) implementing the exemptions from minimum wage and overtime pay for executive, administrative, professional, outside sales and computer employees were published in the Federal Register on April 23, 2004. The final regulations, promulgated by the U.S. Department of Labor (DOL), mark the most significant changes to the overtime pay regulations for the so-called "white collar" exemptions since t