EMPLOYEE BENEFITS 957 Tax Lawyer, Vol. 54, No. 4 EMPLOYEE BENEFITS SUBMITTED BY THE COMMITTEE ON EMPLOYEE BENEFITS: SETH H. TIEVSKY, COMMITTEE CHAIR PAUL J. SCHNEIDER, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Gains from Equity Compensation Excluded from Calculation of Overtime Pay The Worker Economic Opportunity Act, Pub. L. No. 106-202, 114 Stat. 308 (2000), amended section 7(e) of the Fair Labor Standards Act of 1938 to exclude income or gain derived from stock options or other...