Michigan Code § 38.2215

Determination of Actuarial Cost; Establishing Method; Calculation.
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Sec. 215.
The retirement board and the department shall establish the method of determining the actuarial cost. The actuary shall calculate the actuarial cost based upon the product of the following elements:
(a) A percentage that when multiplied by a member's compensation results in the average actuarial present value of the additional benefits resulting from the crediting of 1 additional year of service. The percentage may vary because of the member's age, credited service, or plan member classification or the retirement allowance beneficiary's age.
(b) A member's compensation.
(c) The number of years and fraction of a year of service a member elects to purchase up to the maximum, if any.
History: 1992, Act 234, Eff. Mar. 31, 1993

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