Michigan Compiled Laws, Chapter 487. Financial Institutions § 487.13910

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

(b) “Other enterprise” includes employee benefit plans.

(c) “Serving at the request of the bank” includes any service as a director, officer, employee, or agent of the bank that 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.