SEVERANCE PAY

City officers and employees

Highly compensated employees, Minn. Statutes 2004 465.722

Treatment, Minn. Statutes 2004 465.72, 2004 465.721

County officers and employees

Highly compensated employees, Minn. Statutes 2004 465.722

Treatment, Minn. Statutes 2004 465.72, 2004 465.721

Definitions

Income and franchise taxes, Minn. Statutes 2004 290.17

Teachers Retirement Association, Minn. Statutes 2004 354.05

Income from labor or personal or professional services

Severance pay defined as, Minn. Statutes 2004 290.17

Salary, severance payments

Exclusion from definition, Minn. Statutes 2004 353.01, 2004 354.05, 2004 354A.011

School personnel

Highly compensated employees, Minn. Statutes 2004 465.722

Treatment, Minn. Statutes 2004 465.72, 2004 465.721

State employees, highly compensated employees, Minn. Statutes 2004 43A.17

Teachers, see Severance pay under TEACHERS

Town officers and employees

Highly compensated employees, Minn. Statutes 2004 465.722

Treatment, Minn. Statutes 2004 465.72, 2004 465.721