Our reading of the plain meaning of the statutory language finds support in the case law of other jurisdictions. In Busch v. Reserve Mining Co., 415 N.W.2d 892 (Minn.Ct.App. 1987), the Minnesota Court of Appeals held that the employer's agreement with the employee's union which obligated the employer to make a special pension payment "for the first three full calendar months following the month in which retirement occurs" was specific enough to allow allocation of the lump-sum payment for the purposes of offsetting the employee's receipt of weekly unemployment compensation benefits. Id. at 894; see also Fazio v. Unemployment Compensation Bd. of Review, 63 A.2d 489, 491 (Pa. Super.Ct. 1949) ("a voluntary dismissal payment is `remuneration,' and the employee who receives it does not become unemployed until the end of the period for which it was paid"), superseded by statute as stated in Hock v. Commonwealth Unemployment Bd. of Review, 413 A.2d 444 (Pa.Commw. Ct. 1980).
waivers obtained through the collective bargaining process and waivers obtained from individual employees. See, e.g., Reynolds Metals Co. v. Thorne, 41 Ala. App. 331, 133 So.2d 709 (construing Ala. Code tit. 26, § 244 (1940) (recodified at § 25-4-138)), cert. denied, 272 Ala. 709, 133 So.2d 713 (1961); Employment Sec. Comm'n v. Magma Copper Co., 90 Ariz. 104, 366 P.2d 84 (1961) (construing Ariz. Rev. Stat. § 23-784); General Motors Corp. v. Mulquin, 134 Conn. 118, 55 A.2d 732 (1947) (construing Gen. Stat., Cum. Supp. 1939, § 1346e (now codified at Conn. Gen. Stat. § 31-272(a)); Delaware Auth. for Regional Transit v. Buehlman, 409 A.2d 1045 (Del. 1979) (construing Del. Code Ann. tit. 19, § 3371(a)); St. Joe Paper Co. v. Gautreaux, 180 So.2d 668 (Fla.Dist.Ct.App. 1965) (construing Fla. Stat. Ann. § 443.01); Jenkins v. Review Bd. of Ind. Empl. Sec. Div., 138 Ind. App. 12, 211 N.E.2d 42 (1965) (construing Burns 1964 Repl. § 52-1558 (recodified at Ind. Code Ann. § 22-4-33-1 (Burns 1992))); Busch v. Reserve Mining Co., 415 N.W.2d 892 (Minn. Ct. App. 1987) (construing Minn. Stat. § 268.17 (1986)); Johns-Manville Prods. Corp. v. Board of Review, 122 N.J. Super. 366, 300 A.2d 572 (1973) (construing N.J. Stat. Ann. 43:2115(a)); In re Green, 37 N.Y.2d 554, 338 N.E.2d 594, 376 N.Y.S.2d 75 (1975) (construing N.Y. Labor Law § 595); Dudley v. Morris, 6 Ohio App.2d 187, 191, 217 N.E.2d 226 (1966) (construing Ohio Rev. Code Ann. § 4141.32), aff'd, 10 Ohio St.2d 235, 227 N.E.2d 231 (1967); Kozlowski Unemployment Comp. Case, 191 Pa. Super. 83, 155 A.2d 373 (1959) (construing Pa. Stat. Ann. tit. 43, § 861); International Union of Elec., Radio Mach. Workers, Local Union 782 v. Texas Empl. Comm'n, 346 S.W.2d 649 (Tex.Civ.App.) (construing Tex. Rev. Civ. Stat. Ann. art. 5221b-13(a)), rev'd on other grounds, 352 S.W.2d 252 (Tex. 1961).