“On September 7, 2026, the Department of Labor’s (“DOL” or the “Department”) Wage and Hour Division (the “Division”) issued an Opinion Letter FLSA2026-13 (the “Opinion Letter”) stating that a restaurant "shift supervisor" whose duties match those of an exempt executive may not take any share of other employees’ tips even on shifts spent tending bar or helping hosts and bussers. The supervisor may keep only tips earned “directly and solely” from their own customers. Colorado law reaches the same result and sweeps more broadly, so restaurants using hybrid supervisor-bartender roles should review their tip-out practices.”