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, 2005 465.721
Exclusion from definition, Minn. Statutes 2005 353.01, 2005 354.05, 2005 354A.011
State employees, highly compensated employees, Minn. Statutes 2005 43A.17
Teachers, see Severance pay under TEACHERS