Unsupported Browser Detected
The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Supported Browsers
Qualified Pension Distribution Requirements
Qualified Pension Distribution Requirements
Select a Plan Type
Identify what plan type you have and the qualifications needed for each plan to be considered for a possible Michigan retirement and pension subtraction.
Employer Plans
Created by private companies and public entities that an employee elects into.
Individual Plans
Pension/Retirement plans that may or may not be part of an employer plan.