Defendant Jason Zink is the owner and operator of two taverns, the Don't Know Tavern and the No Idea Tavern, which are both located in the Federal Hill neighborhood of Baltimore City. The named Plaintiffs are four former employees of No Idea and Don't Know. With the exception of Astrid Garrison, who was employed as a sous chef at Don't Know, the Plaintiffs are bartenders who formerly worked at Don't Know and No Idea. Plaintiffs allege that while they were employed by No Idea and Don't Know, Defendants unlawfully deprived them of wages under federal and state law. Specifically, Plaintiffs allege that Defendants violated the Fair Labor Standards Act (FLSA). At the crux of Plaintiffs' case is their contention that, although Mr. Zink frequently worked alongside the bartender Plaintiffs and contributed to the collective tip pool, he was prohibited from retaining any of those tips as a result of his status as the owner of the taverns. Essentially, Plaintiffs argue that because Mr. Zink is the owner of the taverns, he is precluded from receiving tips from the tip pool while simultaneously taking a "tip credit" under the FLSA. The FLSA generally requires employers to compensate employees for all of the hours worked, at a rate that is not less than the federal minimum wage rate. To effectuate this aim, the FLSA requires that employees be paid a minimum wage of $7.25 per hour. An exception exists for "tipped employees." Those employees are required to receive at least the minimum wage, but their employers are permitted to pay a direct wage of $2.13 per hour and then take a "tip credit" to meet the $7.25 per hour minimum wage requirement. Employees are permitted to share tips through a tip-pooling or tip-splitting arrangement, so long as each employee customarily receive, more than $30 per month in tips. However, "[i]f tipped employees are required to participate in a tip pool with other employees who do not customarily receive tips, then the tip pool is invalid and the employer is not permitted to take a 'tip credit.'" In the present case, the bartenders at the taverns participated in a collective tip pool that was divided up according to a formula that accounted for the hours worked by each bartender. Mr. Zink worked as a bartender at the taverns and concedes that he participated in the tip pool. Mr. Zink also argues that he satisfies the definition of "employer" under the FLSA. Do you agree? May the owner of a company be considered an "employee" for purposes of tip pooling? How should the court decide? [Gionfriddo v. Jason Zink, LLC, 769 F. Supp. 2d 880 (2011).]