Late in 2017, the Michigan's 99th Legislature passed laws that affect municipalities that have pension and post-employment health care plans. Public Act 202 of 2017, "Protecting Local Government Retirement and Benefits Act," requires that municipalities post a Public Act 202 of 2017 Pension Report and a Public Act 202 of 2017 Health Care (OPEB) Report. A copy of these reports can be found by visiting:

Public Act 202 of 2017 Pension and Health Care Report - FY 2022

Public Act 202 of 2017 Pension and Health Care Report - FY 2021

Public Act 202 of 2017 Pension and Health Care Report - FY 2020

Public Act 202 of 2017 Pension and Health Care Report - FY 2019

Public Act 202 of 2017 Pension and Health Care Report - FY 2018

Public Act 202 of 2017 Pension and Health Care Report - FY 2017

Pension and OPEB Reporting Template

“Protecting Local Government Retirement Benefits Act” requires that municipalities with a defined benefit pension retirement system that is underfunded; having a funded status of less than 60% according to the most recent audited financial statements, and the annually required contribution (ARC) for all the defined benefit pension retirement systems is greater than 10% of the local unit of government’s annual governmental fund revenues, based on the most recent fiscal year post a Corrective Action Plan.  The submitted plan must demonstrate through distinct supporting documentation how and when the local unit will reach the 60% funded ratio.  Or, the submitted plan may demonstrate how and when the ARC for all the defined benefit pension systems will be less than 10% of annual governmental fund revenues, as defined by the Act.  Copies of these plans can be found by visiting:

Corrective Action Plans

General Employees’ Retirement System
Public Safety Retirement System

District Court Retiree Health Care System
General Employees’ Retiree Health Care System
Public Safety Retiree Health Care System