The up-to-40 percent tolerance for nonexecutive or nonadministrative
duties discussed in the preceding section, does not apply to executive
or administrative employees of an establishment other than a ``retail or
service establishment.'' For example, an executive or administrative
employee of a central office or a central warehouse of a chain store
system is not an employee of a ``retail or service establishment,'' and
therefore must still devote not more than 20 percent of his hours worked
in a workweek to activities which are not directly and closely related
to the performance of executive or administrative duties in order to
qualify as a bona fide executive or administrative employee under
section 13(a)(1), except where special provisions are made in the
regulations issued under that section of the Act.