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No. This ignores the entire premise that only certain positions may be classified as exempt - generally executive, administrative, or professional duties as defined by the DOL regulations (“duties test”) See http://www.dol.gov/whd/regs/compliance/fairpay/fs17a_overview.htm
Only then can the employee be exempt if the $48,000 is paid on a salary basis, meaning regardless of the number of hours put in each week the employee is paid the same amount per workweek . Otherwise the employee is not exempt and is supposed to be paid on an hourly basis with at least minimum wage and paid overtime.
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