Termination benefits do not include employee benefits resulting from termination of
employment at the request of the employee without an entity’s offer, or as a result of
mandatory retirement requirements, because those benefits are post-employment benefits.
Some entities provide a lower level of benefit for termination of employment at the request of
the employee (in substance, a post-employment benefit) than for termination of employment
at the request of the entity. The difference between the benefit provided for termination of
employment at the request of the employee and a higher benefit provided at the request of
the entity is a termination benefit.