- 3% PLR 2848 Forms Not Received (Posted 3/2/21)
- Introduction to ORS Reporting (dated 8/30/17)
- 2021-22 Employer Rate effective 10/1/21
- 2020-21 Employer Rate effective 10/1/20
- 2019-20 Employer Contribution Rate effective 10/1/19
- 2018-19 Employer Contribution Rate effective 10/1/18
- 2017-18 Employer Contribution Rate effective 2/1/18 – 09/30/18
- 2017-18 Employer Contribution Rate effective 10/1/17 – 01/31/18
- 2016-17 Employer Contribution Rate effective 10/1/16
- 2015-16 Employer Contribution Rate effective 10/1/15
- 2014-15 Employer Contribution Rate effective 10/1/14
- 2013-14 Employer Contribution Rate effective 10/1/13
- 2012-13 Employer Contribution Rate effective 2/1/13
- 2012-13 Employer Contribution Rate effective 10/1/12
- Rate History 1995-1996 through 2012-2013
- Employer Contribution Rate — ORS Website
- ORS Retirement Contribution Rate Memo 2/12/10
- ORS Retirement Contribution Rate Memo 10/1/07
- Private Letter Request 3%
- Supreme Court AFFIRMS lower court decision — “Old” 3% Unconstitutional to be returned to Employees! (12/20/17)
- ORS Update on 3% Retiree Healthcare Contribution Tax Treatment (10/26/16)
- IRS on MPSERS Refund Claims (3/3/16)
- Update Regarding Federal Tax Implications for 3% Retiree Healthcare Contributions (3/4/16)
- Overview And Analysis – Favorable Tax Treatment 3% HCC (3-4-16)
- Attachment to Congressional Delegation Letter (2/11/16)
- Congressional Delegation Letter on ORS 3% (2/11/16)
- Federal Tax Implications for 3% Retiree Healthcare Contributions Follow Up (12/23/15)
- Federal Tax Implications for 3% Retiree Healthcare Contributions (12/23/15)
- Response to Governor – U.S. Dept. Treasury Regarding MPSERS (12/4/15)
- Governor Letter to Commissioner Koskinen IRS (10/15/15)
- Michigan Supreme Court action on PA 75 and 3% healthcare contributions (7/6/15)
- Tax implications of FICA/Medicare Exemption on 3% Healthcare Contribution (HCC) (1/29/15)
- Revised Reform Alert # 49 PHF Election and 3% HCC (2/28/13)
- Accounting for the MPSERS UAAL Rate Stabilization and One Time MPSERS Liability Prepayment (dated 7/27/14)
- MPSERS 101 (1/22/14)
- MPSERS Sec 147c 2013 Guidance (6/12/13)
- MPSERS Estimates (147c and FY 2014) (6/12/13)
- HFA Fiscal Forum’s Executive Summary of MPSERS (4/9/13)
- 2013-14 Educator Shortage Areas for Employement of Retirees from Supt. Flanagan (7/18/13)
- 2012-13 Educator Shortage Areas for Employment of Retirees from Supt. Flanagan (1/24/13)
- Court of Appeals Denies Stay in Retirement Case (9/27/12)
- Study of PA 300 of 2012 by The Segal Company (11/19/12)
- ORS Reform Tools Website (9/6/12)