Michigan Compiled Laws, Chapter 38. Civil Service and Retirement § 38.2732b

Sec. 2b. (1) “Retirement act” means 1 or more of the following:

(2) “Retirement health care benefits” means expenses for medical, dental, and vision to be paid for past members or their funding account dependents under the applicable retirement act.

(3) “Retirement system” means a retirement system established under a retirement act.

(4) “Trust” means an irrevocable trust created under section 3(1).

(5) “Trustee” means a member of a retirement system board.

(6) “Voluntary contributions” means voluntary amounts contributed by a member or participating member into a health reimbursement account. However, to the extent required by applicable law, voluntary amounts shall not be contributed through a salary reduction election under a cafeteria plan pursuant to section 125 of the internal revenue code, 26 USC 125.