Employment Law Questions? Ask an Employment Lawyer.
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When you refer to "the act" are you talking about the Family Medical Leave Act? I very much look forward to helping you on this matter.
The ADA applies to employers with 15 employees or more. Owners count as employees if they receive wages from their company. If they don't receive wages, they are not by definition an employee.
There is no exception for the top 10% of wage earners when it comes to the ADA. There is an exception for highly compensated employees under the Family Medical Leave Act, but that's not what you are asking about.
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