Income and franchise taxes, Minn. Statutes 2009 290.17
Local governments, officers and employees
Highly compensated employees, Minn. Statutes 2009 465.722
Treatment, Minn. Statutes 2009 465.72, 2009 465.721
Exclusion from definition, Minn. Statutes 2009 353.01, 2009 354A.011
State employees, highly compensated employees, Minn. Statutes 2009 43A.17
Teachers, see Severance pay under TEACHERS