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Under section 15(1) of PA 106 of 2007, can a public employer plan be combined with a non-public employer plan to put them over 100 employees?

No. Section 15(1) requires that 100 employees be in a single benefit plan in order to be provided with claims utilization and cost information. However, under section 15(2) the employer could receive the data for the employees in an aggregated form for all the employees.