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SEVERANCE PAY

Income and franchise taxes, Minn. Statutes 2007 290.17

Local governments, officers and employees

Highly compensated employees, Minn. Statutes 2007 465.722

Treatment, Minn. Statutes 2007 465.72, 2007 465.721

Salary, severance payments

Exclusion from definition, Minn. Statutes 2007 353.01, 2007 354A.011

State employees, highly compensated employees, Minn. Statutes 2007 43A.17

Teachers, see Severance pay under TEACHERS