[Code of Federal Regulations] [Title 29, Volume 3] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR541.114] [Page 192] TITLE 29--LABOR CHAPTER V--WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR PART 541_DEFINING AND DELIMITING THE TERMS ``ANY EMPLOYEE EMPLOYED IN A Subpart B_Interpretations Sec. 541.114 Exception for owners of 20-percent interest. (a) An exception from the percentage limitations on nonexempt work is provided in Sec. 541.1(e) for an employee ``who owns at least a 20- percent interest in the enterprise in which he is employed''. This provision recognizes the special status of a shareholder of an enterprise who is actively engaged in its management. (b) The exception is available to an employee owning a bona fide 20- percent equity in the enterprise in which he is employed regardless of whether the business is a corporate or other type of organization.