Section 4.41 - Exceptions to Receipt of Remuneration(1) The term "remuneration" shall not include payment for unused vacation leave or unused sick leave.(2) The term "remuneration" shall not include payment of termination, severance or dismissal pay, or payment in lieu of dismissal notice made to an employee in a lump sum in connection with a plant closing.(3) The term "remuneration" shall include payment of termination, severance or dismissal pay, or payment in lieu of dismissal notice made to an employee in periodic payments in connection with a plant closing even if the employee has the option of electing to receive the payment in a lump sum.(4) On any appeal of a determination or decision finding that the payment received constitutes remuneration, the employee has the burden of producing evidence showing that such payment falls within the exception to the receipt of remuneration.