Michigan § 38.63a - Tier 2 and tax-deferred accounts; terms and conditions.
Full text of Michigan Michigan Compiled Laws § 38.63a — Tier 2 and tax-deferred accounts; terms and conditions., with citation guidance and answers to common questions.
§ 38.63a. Tier 2 and tax-deferred accounts; terms and conditions.
Tier 2 and tax-deferred accounts are subject to the following terms and conditions:
(a) On or before April 1, 2012, the retirement system shall design an automatic enrollment feature that provides that unless a qualified participant who makes contributions under section 63(3) or who is described in section 68b(2) elects to contribute a lesser amount, the qualified participant shall contribute the amount required to qualify for all eligible matching contributions under this act. The retirement system shall implement this automatic enrollment feature on or after April 1, 2012, as determined by the retirement system.
(b) In addition to elective employee contributions to Tier 2 or a tax-deferred account, the state may use elective employee contributions to the state 457 deferred compensation plan as a basis for making employer matching contributions to Tier 2 or a tax-deferred account.
(c) Employer matching contributions do not have to be made to the same plan or account to which the elective employee contributions were contributed as the basis for the matching contributions.
(d) Elective employee contributions shall not be used as the basis for more than an equivalent amount of employer matching contributions.
(e) The retirement system shall design and implement a method to determine the proper allocation of employer matching contributions based on elective employee contributions as provided in this section.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 38.63a
What does Michigan Compiled Laws § 38.63a cover?
Section 38.63a ("Tier 2 and tax-deferred accounts; terms and conditions.") 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 § 38.63a?
A common citation format is "Michigan Compiled Laws § 38.63a" (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 § 38.63a 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.