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What does “customarily and regularly directs the work of two or more other employees” mean for the Executive Exemption Test?

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What does “customarily and regularly directs the work of two or more other employees” mean for the Executive Exemption Test?

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A. Two full-time employees or their equivalent. One full-time and two half-time employees, for example, are equivalent to two full-time employees. Four half-time employees also are equivalent. The supervision can be distributed among two, three or more employees, but each employee must customarily and regularly direct the work of two or more other full-time employees or the equivalent. For example, a department with five full-time nonexempt workers may have up to two exempt supervisors if each such supervisor customarily and regularly directs the work of two of those workers (29 CFR part 541.104 a, b).

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