Our in-house legal staff actively monitors state and federal laws, ensuring that our plans are in compliance. In addition, we actively maintain our qualified status as a 401(a) plan with the Internal Revenue Service. We’re required to follow Michigan state law and prudent standards of diligence, and we’re dedicated to maintaining strict oversight and management to meet those requirements.
MERS Plan Documents
Municipal Employees Retirement Act (PA 427 of 1984)
This act provides for a retirement system for municipal and judicial employees.
Public Employees Retirement System Investment Act (PA 314 of 1965.)
Reciprocal Retirement Act (Act 88 of 1961)
Or Contact MERS for a copy.
Participating Act 88 Units
List of all MERS and non-MERS units that have adopted the Reciprocal Retirement Act (Act 88 of 1961.)
Impact on MERS from pension reforms made by the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA").
Social Security Act - SECTION 419 NOTICE
Information on the SSA requirement
Impacting new hires. See Form.
MERS Safe Harbor
MERS Safe Harbor Explanation, special tax notice regarding tax payments
MERS Statement on Modification of Standard Benefit Programs
Information on modifying the MERS standard benefit through collective bargaining.
Prior Service Credit
Prior service credit and the prospective MERS municipality.
Freedom of Information Act (FOIA): MERS Procedures for Processing FOIA Requests and FOIA Fees.