Employers Customers
•Employees acting as advisors or consultants to clients or customers
•
•
Organization Chart
Financial Services
Enterprise
Tax Expert
Financial Consultant
Client #1
Client #3
Client #2
Advises Client #1 on tax laws for a start-up enterprise
Advises Client #2 on
 tax consequences
of a corporate merger
Advises Client #3 on
investment options
Advises Client #2 on obtaining
 financing for building a new
manufacturing plant
An exempt administrative employee’s primary duty must be the performance of work directly related to the management or general business operations of the employer or the employer’s customers.  The regulations explain that the term “employer’s customers” means that employees who are acting as advisors or consultants to their employer’s clients or customers also may be exempt.  This would include, for example, those working as tax experts or financial consultants.