Michigan § 38.1670 - Tier 2 vesting and contribution requirements.
Full text of Michigan Michigan Compiled Laws § 38.1670 — Tier 2 vesting and contribution requirements., with citation guidance and answers to common questions.
§ 38.1670. Tier 2 vesting and contribution requirements.
(1) This section is subject to the vesting requirements of section 42b.
(2) Unless the qualified participant affirmatively elects not to contribute or elects to contribute a lesser amount, the qualified participant shall contribute 2% of his or her compensation to his or her Tier 2 account. The qualified participant's employer shall make a contribution to the qualified participant's Tier 2 account in an amount equal to 50% of the first 2% of compensation contribution made by the qualified participant under this subsection.
(3) A qualified participant may make contributions in addition to contributions made under subsection (2) to his or her Tier 2 account as permitted by the department and the internal revenue code.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 38.1670
What does Michigan Compiled Laws § 38.1670 cover?
Section 38.1670 ("Tier 2 vesting and contribution requirements.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 38.1670?
A common citation format is "Michigan Compiled Laws § 38.1670" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 38.1670 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.