SEVERANCE PAY

Definitions

Income and franchise taxes, Minn. Statutes 2005 290.17

Teachers Retirement Association, Minn. Statutes 2005 354.05

Income from labor or personal or professional services

Severance pay defined as, Minn. Statutes 2005 290.17

Local governments, officers and employees

Highly compensated employees, Minn. Statutes 2005 465.722

Treatment, Minn. Statutes 2005 465.72, 465.721

Salary, severance payments

Exclusion from definition, Minn. Statutes 2005 353.01, 354.05, 354A.011

State employees, highly compensated employees, Minn. Statutes 2005 43A.17

Teachers, see Severance pay under TEACHERS