Which of the following does not fall within the definition of a termination benefit?

A) Employee resignation.
B) Voluntary redundancy accepted by an employee.
C) An entity's decision to termination employment before an employee's normal retirement date.
D) An entity's decision to undertake a redundancy program due to restructuring.

Termination Benefit

Payments or benefits provided to employees as compensation for terminating their services before the normal retirement age.

Employee Resignation

The act of an employee voluntarily leaving their job and ceasing employment with their current employer.

Voluntary Redundancy

A financial incentive offered by an employer for employees to voluntarily leave their jobs, typically as part of cost-cutting measures or organizational restructuring.