Michigan Compiled Laws, Chapter 450. Corporations § 450.1571

(a) “Fines” shall include any excise taxes assessed on a person with respect to an employee benefit plan.

(b) “Other enterprises” shall include employee benefit plans.

(c) “Serving at the request of the corporation” shall include any service as a director, officer, employee, or agent of the corporation which imposes duties on, or involves services by, the director, officer, employee, or agent with respect to an employee benefit plan, its participants, or its beneficiaries.

(d) A person who acted in good faith and in a manner he or she reasonably believed to be in the interest of the participants and beneficiaries of an employee benefit plan shall be considered to have acted in a manner “not opposed to the best interests of the corporation or its shareholders” as referred to in sections 561 and 562.  2