The National Business Aviation Association (NBAA) has released a new resource that provides guidance on how flight departments can prepare for the U.S. Department of Labor’s upcoming changes to its overtime exemption rules. The changes to overtime exemption regulations are among the most substantial since the introduction of the Fair Labor Standards Act (FLSA) in 1938, with the minimum annual salary required for most employees to acquire “exempt” status increasing from $23,660 to $47,476 when the new rules take effect on Dec. 1, 2016.