The U.S. Department of Labor issued several opinion letters on November 8, 2018.  One of those, Opinion Letter FLSA2018-27, reproduces verbatim the text of Opinion Letter FLSA2009-23, which was (one of many) withdrawn by the Obama Administration “for further consideration”. This Opinion Letter clarifies the definition of a “tipped employee” for purposes of the Fair Labor Standards Act tip credit. However, since Minnesota does not allow a “tip credit” against minimum wage, I won’t go into more detail here, except to note it for those of you who have multi-state restaurants.