Municipal Employees Retirement Act (PA 427 of 1984)
This act provides for a retirement system for municipal and judicial employees

PERSIA
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)

MERS Legal Questions and Answers
MERS Legal Department has prepared FAQs of a legal nature to inform MERS staff, and the public, in responding accurately to questions/comments about MERS.

• Q&A 1 (Re: If MERS is not part of State Government, is it private?)
• Q&A 2 (Re: Retiree Health Care Trust Fund)
• Q&A 3 (Re: Is MERS' RHFV a trust fund?)
  
• Q&A 4 (Re: Is MERS' ISP a trust fund?)
• Q&A 5 (Re: Is a municipality that adopts MERS' HCSP covered by the IRS's private letter ruling?)
• Q&A 6 May RHFV trust funds revert to the Participating Employer should national healthcare satisfy the employer's retiree health care liabilities?

EGTRRA Information
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
(Effective 1-1-2005)
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