I have some questions and would love to chat... for example:

"Payroll costs" exclude "the compensation of an individual employee in excess of an annual salary of $100,000, as prorated for the covered period"
- does this mean the entire compensation of that employee is excluded, or just the amount in excess of $100k is excluded?
- if employee salary is reduced to below $100k (prorated) during the "covered period" (Feb###-###-#### June###-###-#### ), can their compensation be included in the LTM payroll cost calculation, even if their salary before the covered period was above $100k?

I have other questions, but if anyone can confidently answer these, I'd love to hop on the phone and chat through some more :) Thank you!