You are given a table of employee salaries from a trading analytics environment. Write a SQL query to return the second highest distinct salary from the table. If the highest salary appears multiple times, it should still count only once. If there is no second distinct salary, the query should return no rows.
Rows where salary is NULL should be ignored.
| Column | Type | Description |
|---|---|---|
| employee_idPK | INT | Unique employee identifier |
| employee_name | VARCHAR(100) | Employee full name |
| salary | INT | Employee salary amount |