State of Michigan Roth 457 Accounts

State of Michigan Roth 457 Accounts

Starting on Aug. 25, 2025, all MPSERS members will have the option to save money for retirement in a Roth 457 account. This change will bring the benefits of Roth accounts to your employees and helps prepare your reporting unit (RU) for upcoming IRS requirements related to the federal Setting Every Community Up for Retirement Enhancement (SECURE) 2.0 Act.

This page will serve as a resource for all employer-related information about the Roth 457 accounts, as well as links to member communications. If you have additional questions, call ORS Employer Reporting at 800-381-5111 or email ORS_Web_Reporting@Michigan.gov.

Employer Resources

• Changes to Detail 4 – DC Contributions (DTL4) file layout and footer file layout — RUs will need this information as soon as possible to provide to payroll vendors or programmers in preparation for the change. These layouts will be added to the Reporting Instruction Manual (RIM) only after they go into effect in August. For more information about DTL4 file and footer layouts, see the RIM articles that will be updated in August:
  • 14.01.05: Detail 4 - DC Contributions (DTL4) file layout.
  • 14.01.06: Footer file layout.
• Preview of Employer Reporting website changes (coming soon).
• Frequently Asked Questions (coming soon) — Use this list of questions and answers to find out what you and your RU need to know about Roth 457 accounts.
• RIM updates (coming soon).