Carleton S. Fiorina, the former chief executive of Hewlett-Packard, will receive a severance package worth about $21.4 million, and stands to gain at least $21.1 million more. The additional amount reflects the estimated value of her pension, stock options and Hewlett stock holdings, which the company did not include in her severance package. Ms. Fiorina was forced to resign Tuesday after the board concluded that she failed to reverse Hewlett's sagging stock price and accelerate the company's turnaround after the merger with Compaq Computer. She will receive $14 million in severance pay, or two and a half times her 2004...