You are a member of the Judges Retirement System's Defined Benefit Plan if:
The Judges Retirement System is a contributory plan administered by the Michigan Office of Retirement Services (ORS) under the Judges Retirement Act, Public Act 234 of 1992, as amended. Each member contributes a statutory percentage of their participation salary to the retirement fund. Accumulated contributions are transferred at retirement to the Pension Reserve Fund to help finance the retirement pension. Contributions paid to the Judges Retirement System on and after Jan. 1, 1983, are deferred for tax purposes; contributions paid prior to Jan. 1, 1983, and payments for out-of-system service are post-tax contributions. (Probate judge member contributions are pretax unless a local unit resolution has not been submitted to ORS providing for tax deferral of contributions to the Judges Retirement System. The effective date contained in the resolution determines the tax deferral date. A file of county resolutions is maintained by ORS.)
For salary and contribution purposes membership of the system is categorized as follows:
| PLAN | COURT CATEGORY | SALARY PARTICIPATION |
CONTRIBUTION PERCENTAGE |
|---|---|---|---|
| Plan 1 | State elected officials | Participate on total salary | 5.0% |
| Plan 2 | Michigan Supreme Court justices, Michigan Court of Appeals judges, and state court administrators | Participate on total salary | 5.0% |
| Plan 3 (options a, b, or c) | Judges of circuit, recorder's, district (except Plan 5 judges), and probate courts (except plans 4, 6, and 7 probate judges) | 3(a) Participate on state base salary only | 3.5% |
| 3(b) Participate on state base salary plus $2,250 of state salary standardization payment | 3.5% | ||
| 3(c) Participate on state base salary plus maximum salary standardization payment | 7.0% | ||
| Plan 4 | Partially paid probate judges | Participate on total salary | 7.0% |
| Plan 5 | Judges of 36th District Court | Participate on total salary | 3.5% |
| Plan 6 | Probate judges who were members of the former Probate Judges Retirement System under the 3% formula | Participate on total salary | 7.0% up to $980 |
| Plan 7 | Probate judges who were members of the former Probate Judges Retirement System and who are not members of a county retirement plan | Participate on total salary | 7.0% |
Plan 3 - Participation: All trial judges (circuit, district, and probate) receive a statutory maximum salary through both a state base salary and a local supplement, or supplemental salary.
The state regulates the amount of the local supplement by reimbursing local funding units through state salary standardization payments; reimbursement requires the local supplement to be paid at the level set by statute. Dual salaries allow trial judges to be treated as both state and local employees. This also enables participation in the Judges Retirement System and a local retirement system.
In 1981, 1983, or within 30 days of taking office, Plan 3 judges could elect to have a portion of their local salary converted or attributed to this retirement system. This election enabled them to participate at one of three salary levels; the same portion of judicial salary is used to determine annual member contributions and calculation of retirement benefits.
Even though they work under state jurisdiction, State of Michigan employees, state police, and public school employees have their own retirement systems (each also administered by ORS), as do state legislators. They are not members of the Judges Retirement System.
|
PLAN 3 ELECTION |
SALARY CONTRIBUTED TO THE JUDGES RETIREMENT SYSTEM |
ANNUAL MEMBER CONTRIBUTION RATE |
|---|---|---|
| Plan 3a | State base salary | 3.5% |
| Plan 3b | State base salary plus $2,250 | 3.5% |
| Plan 3c | State base salary plus 40% of local supplement | 7.0% |
If a Plan 3 member did not return an election form, conversion of the maximum state salary standardization amount (3c) to the Judges Retirement System was automatic.
Plan 5 - 36th District judges: Unlike other district judges, those in the 36th District participate in the Judges Retirement System at 100% of their total statutory salary and are not able to participate in a local retirement plan. Member contributions are deducted from the state base salary but computed from 3.5% of total statutory salary.
Plan 3 - Participation: All trial judges (circuit, district, and probate) receive a statutory maximum salary through both a state base salary and a local supplement, or supplemental salary.
The state regulates the amount of the local supplement by reimbursing local funding units through state salary standardization payments; reimbursement requires the local supplement to be paid at the level set by statute. Dual salaries allow trial judges to be treated as both state and local employees. This also enables participation in the Judges Retirement System and a local retirement system.
In 1981, 1983, or within 30 days of taking office, Plan 3 judges could elect to have a portion of their local salary converted or attributed to this retirement system. This election enabled them to participate at one of three salary levels; the same portion of judicial salary is used to determine annual member contributions and calculation of retirement benefits.
|
PLAN 3 ELECTION |
SALARY CONTRIBUTED TO THE JUDGES RETIREMENT SYSTEM |
ANNUAL MEMBER CONTRIBUTION RATE |
|---|---|---|
| Plan 3a | State base salary | 3.5% |
| Plan 3b | State base salary plus $2,250 | 3.5% |
| Plan 3c | State base salary plus 40% of local supplement | 7.0% |
If a Plan 3 member did not return an election form, conversion of the maximum state salary standardization amount (3c) to the Judges Retirement System was automatic.
Plan 4 - Partially paid probate judges: Probate judges serving counties with a population of less than 15,000 receive a part-time salary and participate in the retirement system at 100% of their total statutory salary. Member contributions are equal to 7.0% of total statutory salary.
Plan 6 - Probate judges: Some probate judges who were members of the former Probate Judges Retirement System may be members of a local retirement plan. Judges Retirement System participation for Plan 6 members is based upon total statutory salary.
Plan 7 - Probate judges: Probate judges who were members of the former Probate Judges Retirement System are not participants in a local retirement plan. Participation for Plan 7 members is based upon total statutory salary.
Plan 2 - Michigan Court of Appeals judges: Michigan Supreme Court justices and Michigan Court of Appeals judges participate in the Judges Retirement System at 100% of their total judicial salary. Annual contributions to the Judges Retirement System are equal to 5.0% of their salary. Health benefits are funded by 2.0% of the 5.0% contribution.
Plan 2 - Michigan Supreme Court justices: Justices of the Michigan Supreme Court and Michigan Court of Appeals judges participate in the Judges Retirement System at 100% of their total judicial salary. Annual contributions to the Judges Retirement System are equal to 5.0% of their salary. Health benefits are funded by 2.0% of the 5.0% contribution.
Visiting judge assignments (Defined Benefit Plan): Section 226 of the Revised Judicature Act, Public Act 236 of 1961, provides for compensation of visiting judges at a daily rate computed from the following:
The visiting judge formula DOES NOT apply to the following groups of judges:
