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The sole issue for decision is whether petitioners are
entitled to deduct $4,000 for contributions to their individual
retirement accounts (IRA’s) in 1996.
This case was submitted fully stipulated pursuant to Rule
122. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioners resided in Ann Arbor, Michigan.
Petitioners are husband and wife. References to petitioner in
the singular are to Christina Wade.
Petitioner was a part-time employee of Washtenaw Community
College (WCC) of the Michigan public school system during taxable
year 1996. As a part-time employee of WCC during 1996,
petitioner was required to become a member of the Michigan Public
School Employees Retirement System (MPSERS). The MPSERS’ Member
Investment Plan (plan) is a statewide employer-sponsored
qualified defined benefit plan. Participation in the MPSERS is
mandatory under the Public School Employees Retirement Act of
1979 (the Act), as amended, Mich. Comp. Laws, sec. 38.1301-
38.1408 (1997), for all public school full-time, part-time,
teaching and nonteaching, employees, including short-term and
interim employees except for a few specific groups exempt by law.
Because petitioner’s position with WCC was not exempt by law, she
was automatically enrolled in the plan as a part-time employee in
1996.
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