If an employee is salaried and does not take his vacation in the year, can it be carried forward, or because he is salaried that does not apply

To my knowledge, it isn't an issue of being salaried or not. It's an issue of the company's policy. I'm a salaried employee and get 3 weeks vacation per year. If I don't take all the time, I can bank 1 week only per company policy... I lose any days over that if I didn't take them (never happened by the way). That's the policy for both salaried and hourly employees.