In 2002, the State of Michigan approved an early retirement incentive for state employees participating in the Michigan SERS. The Michigan Office of Retirement Systems (ORS) has prepared a detailed summary of its entire early retirement experience, from the enabling legislation through implementation, including detailed and summary business plans, workload statistics, and program budget. These resources are listed below.

Program Report

Appendix A - Detailed Business Plan

Appendix B - Summarized Business Plan

Appendix C - Project Plan

Appendix D - Budget

Appendix E - Program Statistics

Appendix F - Bill Analysis

Appendix G - Approved Legislation

Appendix H - Updated Policies & Procedures

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