Michigan Compiled Laws § 38.2110a “tier 1” And “tier 2” Defined.

38.2110a “Tier 1” and “Tier 2” defined.

Sec. 110a.

(1) “Tier 1” means the retirement plan available under this act to a member who first became a judge or state official before March 31, 1997 and who does not elect to become a qualified participant of Tier 2.

(2) “Tier 2” means the retirement plan established pursuant to the internal revenue code that is available to qualified participants under article VII.

History: Add. 1996, Act 523, Eff. Mar. 31, 1997

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Last modified: October 10, 2016