Jump statements (BREAK, CONTINUE, RETURN, GOTO, and THROW), move control flow out
of the current code block. So any statements that come after a jump are dead code.
Noncompliant code example
CREATE PROCEDURE
    AS
BEGIN
  ...
  RETURN -- Noncompliant, remove following statements
  PRINT 'End'
END
Compliant solution
CREATE PROCEDURE
    AS
BEGIN
  ...
  RETURN
END