Will Michigan cities keep vow to cut legacy debt? New law lacks teeth
Just how well will a new state law work that is meant to more closely monitor communities with steep legacy debt?
The answer won’t be known for years, especially in places like the distressed downriver Detroit community of Lincoln Park.
In 2015, Lincoln Park was the last city in Michigan to come out of emergency management, as then-Gov. Rick Snyder praised cost-cutting measures imposed under the state’s emergency management law.
Emergency manager Brad Coulter slashed retiree health costs from $4.3 million a year to $600,00 a year in this city of 37,000, wiped out a $1 million deficit and put about $3 million in savings into the city’s pension system.
Related: A $18B debt is coming due, and it’s haunting small town Michigan
Opinion: Why does ‘fixing’ Michigan pensions stick it to workers?
Retiree pension, health care debts loom
A number of communities in Michigan are facing growing problems with debts to retirees and current employees. A number of the pension and retiree health care funds are woefully underfunded, putting pressure on present-day budgets. Per capita refers to unfunded liability owed for every person in communities where the debt is underfunded. You can search by community name or county using the search box.
| Community/ Group covered/ Debt type | Unfunded liability | Funded ratio (percent) | Underfunded? | Per capita |
|---|---|---|---|---|
| Alcona County All employees Pension | $4,683,594 | 68.4 | No | |
| Alger County All employees Pension | $4,127,492 | 67.5 | No | |
| Alger County All employees Health-care | $3,958,469 | 0 | No | |
| Munising All employees Pension | $3,323,164 | 61.9 | No | |
| Allegan All employees Pension | $1,735,604 | 68.6 | No | |
| Allegan County All employees Pension | $9,918,045 | 84.4 | No | |
| Douglas All employees Pension | $710,282 | 80 | No | |
| Manlius Township All employees Pension | $68,105 | 87.8 | No | |
| Plainwell All employees Health-care | $957,424 | 0 | No | |
| Saugatuck All employees Pension | $341,047 | 81.6 | No | |
| Saugatuck Township All employees Pension | $665,372 | 30.9 | No | |
| Wayland All employees Pension | $2,392,730 | 68.6 | No | |
| Alpena All employees Pension | $7,908,557 | 76.5 | No | |
| Alpena All employees Health-care | $4,350,343 | 21.2 | No | |
| Alpena County All employees Pension | $7,800,070 | 62.9 | No | |
| Antrim County All employees Pension | $7,540,034 | 73.6 | No | |
| Antrim County All employees Pension | $4,387,909 | 73.8 | No | |
| Antrim County All employees Health-care | $464,373 | 0 | No | |
| Central Lake All employees Pension | $14,413 | 92.8 | No | |
| Elk Rapids All employees Pension | $656,891 | 72.4 | No | |
| Arenac County All employees Pension | $3,520,193 | 72.6 | No | |
| Au Gres All employees Pension | $721,625 | 68 | No | |
| Au Gres All employees Health-care | $254,000 | 0 | No | |
| Standish All employees Pension | $1,049,863 | 60.8 | No | |
| Sterling All employees Pension | $-96,018 | 146 | No | |
| Baraga All employees Pension | $2,190,087 | 40.8 | Yes | $1,106 |
| Baraga County All employees Pension | $2,481,383 | 64.9 | No | |
| Baraga County All employees Health-care | $1,123,804 | 0 | No | |
| L'anse All employees Pension | $3,569,792 | 46.4 | Yes | $1,880 |
| Barry County All employees Pension | $11,396,928 | 78 | No | |
| Barry County All employees Health-care | $112,488 | 92.2 | No | |
| Hastings All employees Pension | $7,986,043 | 50 | No | |
| Hastings All employees Health-care | $9,800,802 | 2.2 | Yes | $1,340 |
| Middleville All employees Pension | $427,368 | 77.6 | No | |
| Middleville All employees Health-care | $651,714 | 0 | No | |
| Nashville All employees Pension | $-22,785 | 105.6 | No | |
| Auburn All employees Pension | $984,185 | 51.3 | No | |
| Bay City All employees Pension | $23,858,665 | 67.4 | No | |
| Bay City All employees Health-care | $115,290,656 | 12.9 | Yes | $3,474 |
| Bay City Police and fire Pension | $18,194,963 | 75 | No | |
| Bay County All employees Pension | $-17,790,986 | 107.3 | No | |
| Bay County Medical care facility Health-care | $39,629,000 | 17.8 | Yes | $380 |
| Bay County Voluntary employees' Health-care | $55,531,000 | 18.2 | Yes | $533 |
| Essexville All employees Pension | $2,320,550 | 66 | No | |
| Essexville All employees Health-care | $3,758,218 | 0 | Yes | $1,130 |
| Hampton Township All employees Health-care | $4,199,278 | 1.8 | Yes | $443 |
| Pinconning All employees Pension | $1,035,474 | 55.4 | No | |
| Frankfort All employees Pension | $1,754,699 | 49.8 | No | |
| Frankfort All employees Health-care | $545,675 | 16.9 | No | |
| Benton Charter Township All employees Pension | $8,299,678 | 69.3 | No | |
| Benton Charter Township All employees Health-care | $1,553,212 | 49.6 | No | |
| Benton Harbor All employees Pension | $16,482,433 | 37.6 | Yes | $1,672 |
| Berrien County All employees Pension | $91,437,259 | 62.8 | No | |
| Berrien County All employees Health-care | $35,406,863 | 49.7 | No | |
| Berrien Springs All employees Pension | $113,845 | 92.8 | No | |
| Bridgman All employees Pension | $541,399 | 70.6 | No | |
| Buchanan All employees Pension | $-42,167 | 100.6 | No | |
| Chikaming Township All employees Pension | $807,332 | 66.1 | No | |
| Coloma All employees Pension | $155,183 | 83.3 | No | |
| Coloma Charter Township All employees Pension | $909,489 | 60.9 | No | |
| Eau Claire All employees Pension | $351,476 | 34.2 | No | |
| Grand Beach All employees Pension | $14,011 | 95.9 | No | |
| New Buffalo All employees Pension | $600,972 | 76.6 | No | |
| Niles All employees Health-care | $4,469,619 | 0 | No | |
| Niles Retirement Plan A Pension | $3,994,719 | 81.6 | No | |
| Niles Retirement Plan B Pension | $6,139,855 | 70 | No | |
| Niles Charter Township All employees Pension | $2,462,688 | 61.4 | No | |
| Oronoko Charter Township All employees Pension | $713,925 | 69.3 | No | |
| St Joseph All employees Pension | $-1,019,234 | 101.6 | No | |
| St Joseph All employees Health-care | $2,079,964 | 0 | No | |
| Branch County All employees Pension | $4,314,677 | 74.6 | No | |
| Branch County All employees Health-care | $879,205 | 0 | No | |
| Bronson All employees Pension | $933,060 | 58.2 | No | |
| Coldwater All employees Pension | $9,824,737 | 65.5 | No | |
| Union City All employees Health-care | $1,657,315 | 0 | Yes | $1,057 |
| Albion All employees Pension | $825,847 | 94 | No | |
| Albion All employees Health-care | $290,514 | 13.6 | No | |
| Albion Public safety officers Pension | $-9,100,280 | 167.7 | No | |
| Battle Creek All employees Pension | $60,000,218 | 57.5 | Yes | $1,170 |
| Battle Creek All employees Health-care | $70,650,843 | 7.7 | No | |
| Battle Creek Police and fire Pension | $38,069,749 | 78.4 | No | |
| Calhoun County All employees Pension | $29,801,158 | 63.2 | No | |
| Calhoun County All employees Health-care | $10,183,199 | 0 | No | |
| Calhoun County Road department Pension | $10,163,117 | 44.4 | No | |
| Calhoun County Road department Health-care | $8,872,512 | 0 | No | |
| Emmett Charter Township All employees Pension | $1,325,667 | 74.5 | No | |
| Marshall All employees Pension | $13,114,357 | 61.8 | No | |
| Marshall All employees Health-care | $24,245,441 | 3.1 | Yes | $3,466 |
| Pennfield Charter Township All employees Pension | $888,880 | 68 | No | |
| Springfield All employees Pension | $3,683,565 | 63.6 | No | |
| Springfield All employees Health-care | $675,955 | 36.6 | No | |
| Cass All employees Pension | $9,290,667 | 69.5 | No | |
| Dowagiac All employees Pension | $10,421,400 | 48.7 | Yes | $1,811 |
| Dowagiac All employees Health-care | $219,902 | 65.9 | No | |
| Howard Township All employees Pension | $33,055 | 77.2 | No | |
| Boyne City All employees Pension | $2,383,672 | 73.2 | No | |
| Boyne City All employees Health-care | $460,827 | 0 | No | |
| Charlevoix All employees Pension | $5,069,059 | 62 | No | |
| Charlevoix All employees Pension | $14,425,947 | 72.2 | No | |
| Charlevoix All employees Health-care | $7,249,557 | 29.5 | No | |
| East Jordan All employees Pension | $1,699,188 | 65.5 | No | |
| Cheboygan All employees Pension | $4,068,388 | 61 | No | |
| Cheboygan All employees Pension | $8,494,256 | 69.7 | No | |
| Cheboygan All employees Health-care | $991,366 | 0 | No | |
| Mackinaw City All employees Pension | $200,590 | 82 | No | |
| Tuscarora Township All employees Pension | $763,384 | 66.6 | No | |
| Chippewa All employees Pension | $13,673,289 | 68.4 | No | |
| Chippewa All employees Health-care | $5,890,036 | 50.2 | No | |
| Detour All employees Pension | $299,523 | 37.9 | No | |
| Drummond Island Township All employees Pension | $40,235 | 80.4 | No | |
| Sault Ste Marie All employees Pension | $9,977,094 | 66.6 | No | |
| Sault Ste Marie Police and fire Pension | $14,024,023 | 50.6 | Yes | $1,029 |
| Clare All employees Pension | $3,499,691 | 59.5 | No | |
| Clare All employees Pension | $7,162,380 | 68.4 | No | |
| Clare All employees Health-care | $196,654 | 0 | No | |
| Clare Transit Pension | $86,786 | 66.7 | No | |
| Harrison All employees Pension | $1,037,007 | 70.3 | No | |
| Harrison All employees Health-care | $0 | 0 | No | |
| Bath Charter Township All employees Pension | $1,854,074 | 75 | No | |
| Clinton All employees Pension | $-630,905 | 101.1 | No | |
| Clinton All employees Pension | $-630,905 | 101.1 | No | |
| Clinton All employees Health-care | $-1,275,921 | 113.4 | No | |
| Dewitt All employees Pension | $2,646,240 | 48.4 | No | |
| Dewitt All employees Health-care | $-25,913 | 108.3 | No | |
| Dewitt Charter Township All employees Pension | $1,702,033 | 69.7 | No | |
| Fowler All employees Pension | $107,334 | 73 | No | |
| St Johns All employees Pension | $9,555,450 | 45.7 | Yes | $1,212 |
| Westphalia All employees Pension | $163,829 | 72.6 | No | |
| Crawford All employees Pension | $108,987 | 99.5 | No | |
| Crawford All employees Health-care | $3,345,130 | 0 | No | |
| Grayling All employees Pension | $1,726,595 | 56.9 | No | |
| Delta All employees Pension | $11,991,594 | 68 | No | |
| Escanaba All employees Pension | $16,134,586 | 54.9 | Yes | $1,320 |
| Escanaba Police and fire Pension | $5,668,457 | 83.5 | No | |
| Gladstone All employees Pension | $7,173,336 | 45.6 | Yes | $1,510 |
| Gladstone All employees Health-care | $2,489,098 | 0 | No | |
| Dickinson All employees Pension | $13,879,388 | 60.9 | No | |
| Dickinson All employees Health-care | $20,761,332 | 13.2 | No | |
| Iron Mountain All employees Pension | $7,713,862 | 38.1 | Yes | $1,048 |
| Iron Mountain All employees Health-care | $34,106,325 | 0 | Yes | $4,632 |
| Iron Mountain Police and fire Pension | $6,115,747 | 63.2 | No | |
| Kingsford All employees Pension | $3,121,965 | 62.9 | No | |
| Kingsford All employees Health-care | $1,081,040 | 8.9 | No | |
| Kingsford Police and fire Pension | $-522,075 | 103 | No | |
| Norway All employees Pension | $11,452,601 | 42.2 | Yes | $4,153 |
| Norway All employees Health-care | $1,086,134 | 14.3 | No | |
| Charlotte All employees Pension | $9,503,936 | 56.3 | No | |
| Charlotte All employees Health-care | $3,718,314 | 0 | No | |
| Delta Charter Township All employees Pension | $3,212,214 | 77.3 | No | |
| Delta Charter Township All employees Health-care | $3,981,492 | 78 | No | |
| Dimondale All employees Pension | $205,757 | 75.8 | No | |
| Eaton All employees Pension | $68,284,606 | 55.3 | No | |
| Eaton All employees Health-care | $42,762,108 | 22 | No | |
| Eaton Medical care facility Pension | $1,676,781 | 85.1 | No | |
| Eaton Medical care facility Health-care | $1,442,278 | 0 | No | |
| Eaton Rapids All employees Pension | $6,006,254 | 58.7 | Yes | $1,156 |
| Eaton Rapids All employees Health-care | $10,396,289 | 0 | Yes | $2,001 |
| Grand Ledge All employees Pension | $1,367,292 | 57.6 | No | |
| Grand Ledge All employees Health-care | $771,725 | 17.7 | No | |
| Potterville All employees Pension | $285,922 | 69.8 | No | |
| Emmet All employees Pension | $-452,090 | 110.7 | No | |
| Pellston All employees Pension | $132,363 | 72.2 | No | |
| Petoskey All employees Pension | $4,816,788 | 81.9 | No | |
| Petoskey Library Retiree Health Care Pension | $70,375 | 81.9 | No | |
| Burton All employees Pension | $30,893,418 | 41.3 | Yes | $1,079 |
| Burton All employees Health-care | $10,360,934 | 17.8 | No | |
| Clio All employees Pension | $454,499 | 73.9 | No | |
| Clio All employees Health-care | $331,295 | 17.1 | No | |
| Davison All employees Pension | $6,098,955 | 49.9 | Yes | $1,237 |
| Davison All employees Health-care | $19,228,830 | 2.2 | Yes | $3,901 |
| Davison Non-union Pension | $147,790 | 88.2 | No | |
| Davison Township All employees Pension | $4,046,885 | 71.6 | No | |
| Davison Township All employees Health-care | $5,110,638 | 25.4 | No | |
| Fenton All employees Pension | $6,666,621 | 60.2 | No | |
| Fenton All employees Health-care | $9,106,113 | 0 | No | |
| Fenton Charter Township All employees Health-care | $369,778 | 48.8 | No | |
| Flint All employees Pension | $345,745,163 | 37 | Yes | $3,585 |
| Flint All employees Health-care | $293,607,373 | 0 | Yes | $3,044 |
| Flint Charter Township All employees Pension | $12,257,630 | 60.7 | No | |
| Flint Charter Township All employees Health-care | $23,995,557 | 0.9 | Yes | $785 |
| Flint Charter Township Fire Pension | $2,250,745 | 76.1 | No | |
| Flushing All employees Pension | $10,334,315 | 47.9 | Yes | $1,300 |
| Flushing All employees Health-care | $11,085,498 | 4.9 | Yes | $1,395 |
| Flushing Charter Township All employees Pension | $2,157,416 | 61.6 | No | |
| Flushing Charter Township All employees Health-care | $661,972 | 0 | No | |
| Genesee All employees Pension | $159,079,421 | 58.9 | No | |
| Genesee All employees Health-care | $308,807,581 | 9.6 | No | |
| Genesee Charter Township All employees Pension | $9,282,743 | 47.5 | Yes | $451 |
| Genesee Charter Township All employees Health-care | $6,257,980 | 0 | No | |
| Grand Blanc All employees Pension | $517,633 | 96.3 | No | |
| Grand Blanc All employees Health-care | $3,139,553 | 14 | No | |
| Grand Blanc Charter Township All employees Pension | $8,311,303 | 60.4 | No | |
| Grand Blanc Charter Township All employees Health-care | $30,178,511 | 13.2 | Yes | $824 |
| Linden All employees Health-care | $1,058,300 | 25.8 | No | |
| Montrose All employees Pension | $552,654 | 47.8 | No | |
| Montrose All employees Health-care | $928,966 | 0 | Yes | $594 |
| Montrose Non-Union Health-care | $604,922 | 0 | Yes | $387 |
| Mount Morris Charter Township All employees Pension | $17,023,126 | 51.5 | Yes | $833 |
| Mount Morris Charter Township All employees Health-care | $14,538,229 | 0 | Yes | $711 |
| Mt Morris All employees Pension | $1,906,949 | 73.5 | No | |
| Mundy Charter Township All employees Pension | $1,937,505 | 76.2 | No | |
| Mundy Charter Township All employees Health-care | $2,063,799 | 40.4 | No | |
| Otisville All employees Pension | $370,980 | 69.2 | No | |
| Richfield Township All employees Pension | $2,222,003 | 54.9 | No | |
| Richfield Township All employees Health-care | $3,505,164 | 25.7 | Yes | $419 |
| Swartz Creek All employees Pension | $1,091,826 | 87.3 | No | |
| Thetford Township All employees Health-care | $1,136,825 | 0 | No | |
| Vienna Charter Township All employees Pension | $709,793 | 61.1 | No | |
| Vienna Charter Township All employees Health-care | $1,866,880 | 10.3 | No | |
| Gladwin All employees Pension | $7,133,865 | 69.6 | No | |
| Gladwin All employees Pension | $248,367 | 84.4 | No | |
| Gladwin All employees Health-care | $7,312,111 | 0 | No | |
| Bessemer All employees Pension | $901,262 | 64.1 | No | |
| Gogebic County All employees Pension | $11,041,411 | 71.5 | No | |
| Gogebic County All employees Health-care | $1,973,625 | 34.1 | No | |
| Ironwood All employees Pension | $9,592,090 | 48.1 | Yes | $1,930 |
| Ironwood All employees Health-care | $27,543 | 98.3 | No | |
| Marenisco Township All employees Pension | $122,005 | 73.2 | No | |
| Wakefield All employees Health-care | $892,906 | 0 | No | |
| Grand Traverse County All employees Pension | $46,078,284 | 51.9 | Yes | $502 |
| Grand Traverse County All employees Health-care | $2,515,857 | 9.2 | No | |
| Grand Traverse County Pavilions Pension | $7,864,621 | 79.8 | No | |
| Grand Traverse County Pavilions Health-care | $5,631,381 | 0 | No | |
| Long Lake Township All employees Health-care | $101,860 | 42.9 | No | |
| Traverse City All employees Pension | $15,038,794 | 60.5 | No | |
| Traverse City Police and fire Pension | $14,765,979 | 66.1 | No | |
| Traverse City Police and fire Health-care | $4,333,385 | 46.5 | No | |
| Traverse City Retiree Health Insurance Trust Health-care | $2,464,176 | 63.1 | No | |
| Alma All employees Pension | $5,592,862 | 75.1 | No | |
| Breckenridge All employees Pension | $1,454,681 | 38.6 | No | |
| Gratiot All employees Pension | $6,880,110 | 76.5 | No | |
| Gratiot All employees Health-care | $4,365,282 | 0 | No | |
| Ithaca All employees Pension | $2,055,247 | 55.1 | No | |
| Perrinton All employees Pension | $-1,573 | 101.7 | No | |
| St Louis All employees Pension | $2,007,603 | 73.9 | No | |
| Hillsdale All employees Pension | $4,756,514 | 79.3 | No | |
| Hillsdale All employees Pension | $3,207,454 | 61.5 | No | |
| Hillsdale All employees Health-care | $1,581,723 | 0 | No | |
| Litchfield All employees Pension | $666,294 | 64.3 | No | |
| Reading All employees Pension | $75,260 | 82.4 | No | |
| Hancock All employees Pension | $1,520,356 | 62.2 | No | |
| Houghton All employees Pension | $13,016,256 | 56.3 | No | |
| Houghton All employees Pension | $780,728 | 81.8 | No | |
| Houghton All employees Health-care | $1,039,987 | 0 | No | |
| Lake Linden All employees Pension | $624,170 | 50.3 | No | |
| Laurium All employees Pension | $1,099,822 | 55.5 | No | |
| Bad Axe All employees Pension | $3,509,535 | 55.5 | No | |
| Caseville All employees Pension | $742,456 | 72.7 | No | |
| Elkton All employees Pension | $67,622 | 88.6 | No | |
| Harbor Beach All employees Pension | $2,400,946 | 69.9 | No | |
| Harbor Beach All employees Health-care | $818,945 | 0 | No | |
| Huron All employees Pension | $27,700,272 | 66.8 | No | |
| Huron All employees Health-care | $17,400,036 | 19.5 | No | |
| Kinde All employees Pension | $-676 | 100.3 | No | |
| Pigeon All employees Pension | $467,670 | 59.6 | No | |
| Port Austin All employees Pension | $176,208 | 73.9 | No | |
| Sebewaing All employees Pension | $992,378 | 87.1 | No | |
| Ubly All employees Pension | $313,253 | 67 | No | |
| Ubly All employees Pension | $231,179 | 75.7 | No | |
| Delhi Charter Township All employees Health-care | $3,357,953 | 54.6 | No | |
| East Lansing All employees Pension | $89,406,070 | 50 | Yes | $1,830 |
| East Lansing All employees Health-care | $40,388,688 | 23.8 | No | |
| Lansing All employees Pension | $137,484,594 | 55.3 | Yes | $1,175 |
| Lansing All employees Health-care | $176,902,305 | 23.6 | Yes | $1,512 |
| Lansing Police and fire Pension | $141,228,895 | 67.1 | No | |
| Lansing Police and Fire Health-care | $260,758,959 | 11.6 | Yes | $2,229 |
| Lansing Charter Township All employees Pension | $1,482,158 | 83.3 | No | |
| Lansing Charter Township All employees Health-care | $5,791,667 | 1.4 | No | |
| Leslie All employees Pension | $607,661 | 68.2 | No | |
| Leslie Township All employees Pension | $82,161 | 81.7 | No | |
| Mason All employees Pension | $7,003,874 | 62.7 | No | |
| Mason All employees Health-care | $1,308,463 | 25.2 | No | |
| Meridian Charter Township All employees Pension | $27,747,564 | 55.5 | No | |
| Meridian Charter Township All employees Pension | $825,016 | 84.5 | No | |
| Meridian Charter Township All employees Health-care | $4,468,446 | 49.1 | No | |
| Stockbridge All employees Pension | $422,085 | 59.6 | No | |
| Vevay Township All employees Pension | $301,049 | 52.6 | No | |
| Williamston All employees Pension | $1,707,447 | 64.6 | No | |
| Williamston All employees Health-care | $1,852,608 | 0 | No | |
| Belding All employees Pension | $1,184,824 | 49.8 | No | |
| Belding All employees Health-care | $475,194 | 0 | No | |
| Ionia All employees Pension | $11,689,308 | 45.9 | Yes | $1,045 |
| Ionia All employees Pension | $1,975,827 | 79.9 | No | |
| Ionia All employees Pension | $1,089,977 | 90.3 | No | |
| Ionia All employees Health-care | $1,338,892 | 0 | No | |
| Lake Odessa All employees Pension | $-9,527 | 102.9 | No | |
| Lyons All employees Pension | $11,200 | 94.2 | No | |
| Muir All employees Pension | $87,356 | 74.9 | No | |
| Pewamo All employees Pension | $96,331 | 72 | No | |
| Portland All employees Pension | $5,437,922 | 60.3 | No | |
| Portland All employees Health-care | $1,245,219 | 0 | No | |
| Iosco All employees Pension | $7,585,950 | 72.2 | No | |
| Oscoda Charter Township All employees Pension | $1,461,717 | 65.2 | No | |
| Alpha All employees Pension | $-18,440 | 138.8 | No | |
| Bates Township All employees Pension | $169,063 | 43.5 | No | |
| Caspian All employees Pension | $690,212 | 46.8 | No | |
| Crystal Falls All employees Pension | $4,018,355 | 56.4 | Yes | $2,918 |
| Crystal Falls All employees Health-care | $3,092,120 | 2.8 | Yes | $2,246 |
| Gaastra All employees Pension | $120,642 | 62.2 | No | |
| Iron All employees Pension | $2,518,167 | 70.4 | No | |
| Iron River All employees Pension | $4,277,287 | 56.3 | No | |
| Stambaugh Township All employees Pension | $66,261 | 57.8 | No | |
| Isabella All employees Pension | $14,617,325 | 68.4 | No | |
| Mt Pleasant All employees Pension | $9,752,036 | 69.1 | No | |
| Mt Pleasant All employees Pension | $9,752,036 | 69.1 | No | |
| Mt Pleasant All employees Health-care | $4,037,457 | 0 | No | |
| Mt Pleasant All employees Health-care | $4,037,457 | 0 | No | |
| Mt Pleasant Police Health-care | $615,282 | 70.9 | No | |
| Mt Pleasant Police Health-care | $615,282 | 70.9 | No | |
| Mt Pleasant Police and fire Pension | $2,573,237 | 91 | No | |
| Mt Pleasant Police and fire Pension | $2,573,237 | 91 | No | |
| Blackman Charter Township All employees Pension | $4,653,431 | 62.4 | No | |
| Blackman Charter Township All employees Health-care | $14,711,775 | 0 | Yes | $631 |
| Brooklyn All employees Pension | $400,566 | 65.3 | No | |
| Brooklyn All employees Health-care | $57,221 | 0 | No | |
| Jackson All employees Pension | $9,720,635 | 80.1 | No | |
| Jackson All employees Health-care | $54,904,822 | 1.4 | No | |
| Jackson Police and fire Pension | $4,276,377 | 43.4 | Yes | $131 |
| Jackson Police and fire Pension | $34,907,460 | 53.1 | Yes | $1,067 |
| Jackson County All employees Pension | $59,477,718 | 71.3 | No | |
| Jackson County All employees Health-care | $117,277,316 | 0 | No | |
| Leoni Township All employees Pension | $2,048,887 | 66.5 | No | |
| Leoni Township All employees Health-care | $422,203 | 0 | No | |
| Summit Township All employees Pension | $6,105,862 | 57.6 | Yes | $272 |
| Cooper Charter Township All employees Health-care | $154,486 | 60.1 | No | |
| Kalamazoo All employees Pension | $-209,922,183 | 145.5 | No | |
| Kalamazoo All employees Health-care | $70,751,497 | 57.4 | No | |
| Kalamazoo Charter Township All employees Pension | $3,201,049 | 75.7 | No | |
| Kalamazoo Charter Township All employees Health-care | $4,612,975 | 0 | No | |
| Kalamazoo County All employees Pension | $-38,242,716 | 129.4 | No | |
| Kalamazoo County All employees Health-care | $42,632,049 | 22.5 | No | |
| Oshtemo Charter Township All employees Health-care | $0 | 100 | No | |
| Parchment All employees Pension | $1,429,482 | 58.5 | No | |
| Parchment All employees Health-care | $531,714 | 0 | No | |
| Portage All employees Pension | $106,974 | 95.5 | No | |
| Portage All employees Health-care | $-1,767,651 | 129.4 | No | |
| Vicksburg All employees Pension | $997,474 | 65 | No | |
| Clearwater Township All employees Pension | $30,613 | 75.8 | No | |
| Kalkaska All employees Pension | $2,804,021 | 48.4 | No | |
| Kalkaska All employees Health-care | $2,044,340 | 0 | No | |
| Kalkaska County All employees Pension | $5,602,574 | 73.6 | No | |
| Kalkaska County All employees Health-care | $979,690 | 20.6 | No | |
| Byron Township All employees Health-care | $470,350 | 0 | No | |
| Cascade Charter Township All employees Pension | $2,088,483 | 80.2 | No | |
| Cedar Springs All employees Pension | $713,682 | 78.5 | No | |
| East Grand Rapids All employees Pension | $9,619,184 | 47.6 | No | |
| East Grand Rapids All employees Health-care | $1,968,699 | 39.7 | No | |
| Grand Rapids All employees Pension | $120,134,505 | 76.5 | No | |
| Grand Rapids All employees Health-care | $49,285,772 | 16 | No | |
| Grand Rapids Fire Health-care | $24,198,678 | 37.3 | No | |
| Grand Rapids Library Health-care | $218,870 | 0 | No | |
| Grand Rapids Police Health-care | $37,463,120 | 39.1 | No | |
| Grand Rapids Police and fire Pension | $98,752,084 | 79.5 | No | |
| Grandville All employees Health-care | $2,829,966 | 29.6 | No | |
| Kent County All employees Pension | $-36,933,648 | 104.3 | No | |
| Kent County All employees Health-care | $33,397,244 | 43.1 | No | |
| Kentwood All employees Pension | $332,197 | 99.1 | No | |
| Kentwood All employees Health-care | $-859,499 | 176.6 | No | |
| Lowell All employees Pension | $5,478,203 | 61.5 | No | |
| Lowell All employees Health-care | $467,011 | 0 | No | |
| Plainfield Charter Township All employees Health-care | $1,667,638 | 0 | Yes | $49 |
| Rockford All employees Pension | $3,269,113 | 62.8 | No | |
| Sparta All employees Pension | $1,528,308 | 71 | No | |
| Sparta All employees Health-care | $253,375 | 0 | No | |
| Walker All employees Pension | $9,764,262 | 57 | No | |
| Walker All employees Health-care | $6,289,560 | 15.1 | No | |
| Wyoming All employees Pension | $22,087,560 | 88.3 | No | |
| Wyoming All employees Health-care | $63,092,383 | 36.7 | Yes | $831 |
| Keweenaw County All employees Pension | $731,818 | 78.7 | No | |
| Lake County All employees Pension | $5,164,259 | 71.1 | No | |
| Lake County All employees Health-care | $5,662,729 | 0 | No | |
| Almont All employees Pension | $664,507 | 75.8 | No | |
| Almont All employees Health-care | $1,459,747 | 0 | No | |
| Dryden All employees Pension | $97,659 | 76 | No | |
| Imlay City All employees Pension | $3,048,013 | 63.2 | No | |
| Imlay City All employees Health-care | $150,926 | 68.7 | No | |
| Lapeer All employees Pension | $9,084,591 | 66.1 | No | |
| Lapeer All employees Pension | $16,238,839 | 86.4 | No | |
| Lapeer All employees Health-care | $24,679,290 | 5.3 | Yes | $2,833 |
| Metamora Township All employees Pension | $188,549 | 84.1 | No | |
| Metamora Township All employees Health-care | $158,708 | 72.8 | No | |
| Leelanau County All employees Pension | $3,700,256 | 87 | No | |
| Adrian All employees Pension | $21,847,395 | 64.2 | No | |
| Blissfield All employees Pension | $654,338 | 84.1 | No | |
| Clinton All employees Pension | $380,487 | 93.1 | No | |
| Deerfield All employees Pension | $513,518 | 66.2 | No | |
| Lenawee County All employees Pension | $14,319,376 | 83.4 | No | |
| Lenawee County All employees Health-care | $929,263 | 0 | No | |
| Lenawee County Medical care facility - salaried Pension | $1,165,885 | 84.9 | No | |
| Lenawee County Medical care facility - union Pension | $-151,126 | 106.8 | No | |
| Madison Charter Township All employees Pension | $413,594 | 73.2 | No | |
| Tecumseh All employees Pension | $4,161,212 | 83.9 | No | |
| Tecumseh All employees Health-care | $178,629 | 87.7 | No | |
| Brighton All employees Pension | $8,839,321 | 60.1 | No | |
| Brighton All employees Health-care | $12,193,676 | 9.7 | No | |
| Brighton Charter Township All employees Pension | $212,928 | 89 | No | |
| Fowlerville All employees Pension | $781,498 | 79.2 | No | |
| Genoa Charter Township All employees Pension | $84,319 | 77.9 | No | |
| Green Oak Township All employees Pension | $3,234,513 | 59.8 | No | |
| Green Oak Township All employees Health-care | $1,280,301 | 11.3 | No | |
| Hamburg Township All employees Pension | $1,606,299 | 66.5 | No | |
| Howell All employees Pension | $10,712,937 | 56.1 | Yes | $1,125 |
| Howell All employees Health-care | $9,571,436 | 0 | No | |
| Livingston County All employees Pension | $44,241,086 | 68.1 | No | |
| Oceola Township All employees Pension | $148,527 | 88.4 | No | |
| Pinckney All employees Pension | $467,666 | 83.7 | No | |
| Pinckney All employees Health-care | $72,548 | 56.8 | No | |
| Luce County All employees Pension | $3,148,671 | 55.4 | No | |
| Mackinac All employees Pension | $5,076,807 | 72 | No | |
| Mackinac All employees Health-care | $1,740,310 | 23.7 | No | |
| St Ignace All employees Pension | $4,537,242 | 62.4 | No | |
| St Ignace All employees Health-care | $860,764 | 0 | No | |
| Bruce Township All employees Health-care | $4,714,632 | 0 | Yes | $510 |
| Center Line All employees Pension | $4,336,582 | 47.2 | Yes | $524 |
| Center Line All employees Health-care | $19,940,125 | 14.3 | Yes | $2,410 |
| Center Line Police and fire Pension | $6,582,015 | 64.5 | No | |
| Chesterfield Charter Township All employees Pension | $10,325,194 | 72.3 | No | |
| Chesterfield Charter Township All employees Health-care | $9,698,111 | 60.2 | No | |
| Clinton Charter Township All employees Pension | $30,288,833 | 58.4 | No | |
| Clinton Charter Township All employees Health-care | $63,141,128 | 38.3 | No | |
| Clinton Charter Township Police and fire Pension | $44,799,494 | 72.3 | No | |
| Eastpointe All employees Pension | $43,576,016 | 48 | Yes | $1,340 |
| Eastpointe All employees Health-care | $28,504,657 | 20.5 | No | |
| Fraser All employees Pension | $29,008,386 | 49.8 | Yes | $1,986 |
| Fraser All employees Health-care | $39,098,867 | 0 | Yes | $2,677 |
| Harrison Charter Township All employees Pension | $7,352,898 | 66.6 | No | |
| Harrison Charter Township All employees Health-care | $14,428,157 | 12.9 | Yes | $577 |
| Harrison Charter Township Fire Pension | $13,647,570 | 48.5 | Yes | $545 |
| Harrison Charter Township Fire Health-care | $13,766,894 | 12.9 | Yes | $550 |
| Macomb County All employees Pension | $7,000,957 | 99.3 | No | |
| Macomb County All employees Health-care | $294,678,172 | 46.4 | No | |
| Macomb County Road department Health-care | $28,713,283 | 60.7 | No | |
| Macomb Township All employees Pension | $542,672 | 83.8 | No | |
| Macomb Township All employees Health-care | $-2,823,892 | 113.8 | No | |
| Mount Clemens All employees Pension | $-2,065,975 | 103.4 | No | |
| Mount Clemens All employees Health-care | $52,986,424 | 0 | Yes | $3,248 |
| New Baltimore All employees Pension | $3,107,466 | 80.8 | No | |
| New Baltimore All employees Health-care | $10,827,699 | 20.9 | Yes | $875 |
| Romeo All employees Pension | $3,149,831 | 60.8 | No | |
| Romeo All employees Health-care | $7,184,188 | 0 | Yes | $1,985 |
| Roseville All employees Pension | $56,917,501 | 70.7 | No | |
| Roseville All employees Health-care | $68,965,885 | 9.1 | No | |
| Shelby Charter Township All employees Pension | $-3,774,248 | 103.5 | No | |
| Shelby Charter Township All employees Health-care | $50,271,938 | 36.5 | No | |
| St Clair Shores All employees Pension | $26,832,029 | 59.3 | Yes | $450 |
| St Clair Shores All employees Health-care | $55,599,653 | 10.2 | Yes | $932 |
| St Clair Shores Police and fire Pension | $60,867,783 | 62.8 | No | |
| St Clair Shores Police and fire Health-care | $90,879,748 | 12.1 | Yes | $1,524 |
| Sterling Heights All employees Pension | $31,735,319 | 77.6 | No | |
| Sterling Heights All employees Health-care | $97,855,329 | 50.9 | No | |
| Sterling Heights Police and fire Pension | $107,602,809 | 65.2 | No | |
| Utica All employees Pension | $2,162,855 | 60.9 | No | |
| Utica All employees Health-care | $2,810,171 | 28.9 | No | |
| Utica Police and fire Pension | $3,903,673 | 67.8 | No | |
| Warren All employees Pension | $68,227,676 | 63.4 | No | |
| Warren All employees Health-care | $122,967,688 | 21 | Yes | $911 |
| Warren Police and fire Pension | $176,482,355 | 61.4 | No | |
| Warren Police and fire Health-care | $147,743,583 | 13.2 | Yes | $1,094 |
| Washington Township All employees Health-care | $88,520 | 82.8 | No | |
| Manistee All employees Pension | $3,959,651 | 79.1 | No | |
| Manistee All employees Health-care | $330,195 | 0 | No | |
| Manistee County All employees Pension | $15,533,841 | 66.6 | No | |
| Manistee County All employees Health-care | $2,994,987 | 0 | Yes | $123 |
| Chocolay Charter Township All employees Pension | $-74,142 | 104.4 | No | |
| Forsyth Township All employees Pension | $3,278,821 | 52.5 | No | |
| Forsyth Township All employees Health-care | $26,349 | 0 | No | |
| Ishpeming All employees Pension | $7,847,613 | 51.9 | Yes | $1,218 |
| Ishpeming Police and fire Pension | $2,044,200 | 68.4 | No | |
| Ishpeming Township All employees Pension | $240,900 | 86.2 | No | |
| Marquette All employees Pension | $25,673,298 | 56.6 | Yes | $1,245 |
| Marquette All employees Health-care | $8,422,352 | 0 | No | |
| Marquette Police and fire Pension | $11,904,822 | 73.1 | No | |
| Marquette Charter Township All employees Pension | $863,752 | 71.1 | No | |
| Marquette County All employees Pension | $39,162,034 | 61.4 | No | |
| Marquette County All employees Health-care | $54,792,835 | 0 | No | |
| Negaunee All employees Pension | $5,597,065 | 55.2 | No | |
| Negaunee All employees Health-care | $9,608,174 | 0 | No | |
| Negaunee Police Pension | $110,524 | 96.7 | No | |
| Ludington All employees Pension | $6,193,349 | 68.6 | No | |
| Ludington All employees Pension | $6,193,349 | 68.6 | No | |
| Ludington All employees Health-care | $843,173 | 0 | No | |
| Ludington Police Pension | $2,063,322 | 73.1 | No | |
| Ludington Police Pension | $2,063,322 | 73.1 | No | |
| Mason County All employees Pension | $14,898,000 | 74.6 | No | |
| Mason County All employees Health-care | $55,859 | 98.8 | No | |
| Scottville All employees Pension | $118,362 | 83.1 | No | |
| Big Rapids All employees Pension | $5,884,433 | 60.7 | No | |
| Big Rapids Police and fire Pension | $1,987,873 | 71 | No | |
| Mecosta All employees Pension | $-643,008 | 101.8 | No | |
| Morton Township All employees Health-care | $264,110 | 0 | No | |
| Menominee All employees Pension | $2,377,260 | 74.5 | No | |
| Menominee Police and fire Pension | $6,819,696 | 60.4 | No | |
| Stephenson All employees Pension | $279,748 | 56.4 | No | |
| Coleman All employees Pension | $1,022,914 | 63.3 | No | |
| Midland All employees Pension | $64,124,474 | 54.7 | Yes | $1,529 |
| Midland All employees Health-care | $51,141,162 | 44.1 | No | |
| Midland Police and fire Pension | $23,443,455 | 72.7 | No | |
| Midland County All employees Pension | $1,897,411 | 96.9 | No | |
| Midland County All employees Health-care | $38,552,866 | 40.8 | No | |
| Midland County Police and fire Pension | $2,802,420 | 90.4 | No | |
| Missaukee County All employees Pension | $1,997,790 | 69.6 | No | |
| Ash Township All employees Pension | $418,395 | 50.1 | No | |
| Bedford Township All employees Health-care | $924,844 | 0 | No | |
| Carleton All employees Pension | $397,987 | 70 | No | |
| Dundee All employees Pension | $1,658,773 | 58.5 | No | |
| Erie Township All employees Pension | $-32,099 | 134.4 | No | |
| Frenchtown Charter Township All employees Health-care | $1,373,965 | 81.6 | No | |
| Monroe All employees Pension | $91,584,359 | 67.4 | No | |
| Monroe All employees Pension | $11,804,797 | 92 | No | |
| Monroe All employees Health-care | $77,490,432 | 39.3 | Yes | $518 |
| Monroe All employees Health-care | $10,328,132 | 84.7 | No | |
| Petersburg All employees Pension | $-28,521 | 105.8 | No | |
| Raisinville Township All employees Health-care | $524,896 | 0 | No | |
| Carson City All employees Pension | $128,981 | 69.4 | No | |
| Greenville All employees Pension | $1,835,994 | 70.6 | No | |
| Greenville All employees Health-care | $1,499,683 | 0 | No | |
| Howard City All employees Pension | $193,840 | 76.7 | No | |
| Montcalm All employees Pension | $18,649,744 | 55 | No | |
| Montcalm All employees Health-care | $1,719,774 | 0 | No | |
| Stanton All employees Pension | $-46,511 | 186.1 | No | |
| Montmorency All employees Pension | $5,422,722 | 55.8 | Yes | $586 |
| Montmorency All employees Health-care | $0 | 0 | No | |
| Egelston Township All employees Health-care | $1,149,000 | 7.9 | No | |
| Fruitport Charter Township All employees Health-care | $1,447,000 | 12.6 | No | |
| Laketon Township All employees Health-care | $657,615 | 0 | No | |
| Montague All employees Pension | $2,072,136 | 65.5 | No | |
| Montague All employees Health-care | $285,000 | 71.1 | No | |
| Muskegon All employees Pension | $23,906,954 | 77.9 | No | |
| Muskegon All employees Pension | $101,456,714 | 62.5 | No | |
| Muskegon All employees Health-care | $38,750,523 | 55.8 | No | |
| Muskegon All employees Health-care | $4,108,000 | 81.4 | No | |
| Muskegon Charter Township All employees Pension | $7,257,648 | 67.2 | No | |
| Muskegon Charter Township All employees Health-care | $9,779,125 | 0 | No | |
| North Muskegon All employees Pension | $1,660,464 | 74.4 | No | |
| North Muskegon All employees Health-care | $2,562,000 | 20 | Yes | $675 |
| Ravenna All employees Pension | $58,046 | 90.2 | No | |
| Roosevelt Park All employees Pension | $2,451,869 | 56.1 | No | |
| Roosevelt Park All employees Health-care | $1,329,000 | 14.3 | No | |
| Whitehall All employees Pension | $1,805,050 | 70 | No | |
| Whitehall All employees Health-care | $953,852 | 0 | No | |
| Fremont All employees Pension | $5,396,039 | 56.9 | Yes | $1,344 |
| Fremont All employees Health-care | $232,914 | 9.2 | No | |
| Newaygo All employees Pension | $5,842,391 | 77.5 | No | |
| Newaygo All employees Health-care | $10,133,349 | 22.8 | No | |
| White Cloud All employees Pension | $427,768 | 57 | No | |
| Auburn Hills All employees Pension | $18,319,047 | 74.1 | No | |
| Auburn Hills All employees Health-care | $13,954,479 | 56.4 | No | |
| Berkley All employees Pension | $9,500,638 | 54.6 | No | |
| Berkley All employees Health-care | $25,440,490 | 8 | Yes | $1,659 |
| Berkley Public safety Pension | $4,983,377 | 78.8 | No | |
| Beverly Hills All employees Pension | $3,765,709 | 84.7 | No | |
| Beverly Hills All employees Health-care | $8,775,084 | 41.2 | No | |
| Bingham Farms All employees Pension | $68,626 | 77.3 | No | |
| Birmingham All employees Pension | $15,160,060 | 86.8 | No | |
| Birmingham All employees Health-care | $26,882,432 | 54.7 | No | |
| Bloomfield Charter Township All employees Pension | $5,433,551 | 97.5 | No | |
| Bloomfield Charter Township All employees Health-care | $151,953,612 | 3.5 | Yes | $3,614 |
| Bloomfield Hills All employees Pension | $6,196,747 | 82.6 | No | |
| Bloomfield Hills All employees Health-care | $9,532,159 | 13.7 | No | |
| Brandon Charter Township All employees Pension | $1,409,551 | 80 | No | |
| Brandon Charter Township All employees Health-care | $2,024,768 | 30.8 | No | |
| Clawson All employees Pension | $14,417,115 | 40.9 | Yes | $1,207 |
| Clawson All employees Health-care | $14,093,576 | 0 | No | |
| Clawson Fire Pension | $137,289 | 96.3 | No | |
| Commerce Charter Township All employees Health-care | $-81,078 | 128.7 | No | |
| Farmington All employees Pension | $5,546,178 | 77.7 | No | |
| Farmington All employees Health-care | $1,279,708 | 88 | No | |
| Farmington Hills All employees Pension | $39,259,027 | 79.2 | No | |
| Farmington Hills All employees Health-care | $-239,888 | 100.3 | No | |
| Ferndale All employees Pension | $-12,043,677 | 252.6 | No | |
| Ferndale All employees Health-care | $32,210,845 | 33.8 | No | |
| Ferndale Police and fire Pension | $3,144,569 | 93.3 | No | |
| Franklin All employees Pension | $3,386,139 | 54 | No | |
| Franklin All employees Health-care | $603,464 | 36.6 | No | |
| Groveland Township All employees Pension | $-9,529 | 100.5 | No | |
| Groveland Township All employees Health-care | $-252,010 | 197.2 | No | |
| Hazel Park All employees Pension | $33,151,813 | 48.7 | Yes | $2,011 |
| Hazel Park All employees Health-care | $70,219,751 | 0 | Yes | $4,259 |
| Highland Charter Township All employees Health-care | $-431,055 | 176.4 | No | |
| Holly All employees Pension | $7,065,277 | 49.3 | Yes | $1,147 |
| Holly All employees Health-care | $524,088 | 41.9 | No | |
| Huntington Woods All employees Pension | $10,385,861 | 56.9 | Yes | $1,644 |
| Huntington Woods All employees Health-care | $6,884,909 | 15 | No | |
| Independence Charter Township All employees Pension | $4,005,400 | 67.3 | No | |
| Independence Charter Township All employees Health-care | $3,050,084 | 62.8 | No | |
| Keego Harbor All employees Pension | $2,247,670 | 49 | No | |
| Keego Harbor All employees Health-care | $66,112 | 0 | No | |
| Lake Orion All employees Pension | $1,296,919 | 66.6 | No | |
| Lake Orion All employees Health-care | $1,768,166 | 3.9 | No | |
| Lathrup Village All employees Pension | $1,931,112 | 76.7 | No | |
| Lathrup Village All employees Health-care | $4,830,441 | 0 | No | |
| Lyon Charter Township All employees Health-care | $708,604 | 0 | No | |
| Madison Heights All employees Pension | $116,579 | 99.7 | No | |
| Madison Heights All employees Health-care | $27,937,599 | 26.1 | Yes | $930 |
| Madison Heights Police and fire Pension | $35,833,493 | 54.2 | Yes | $1,192 |
| Madison Heights Police and fire Health-care | $47,477,982 | 21.9 | Yes | $1,580 |
| Milford All employees Pension | $3,454,638 | 75.2 | No | |
| Milford All employees Health-care | $-57,000 | 104.1 | No | |
| Milford Charter Township All employees Health-care | $286,267 | 84 | No | |
| Novi All employees Pension | $37,680,847 | 61.2 | No | |
| Novi All employees Health-care | $1,436,123 | 94.4 | No | |
| Oak Park All employees Pension | $21,430,091 | 47.4 | Yes | $723 |
| Oak Park All employees Health-care | $26,825,302 | 4 | Yes | $905 |
| Oak Park District court Health-care | $4,737,968 | 0 | Yes | $160 |
| Oak Park Public safety Pension | $31,181,662 | 56.5 | Yes | $1,052 |
| Oak Park Public safety Health-care | $27,972,604 | 6.3 | Yes | $943 |
| Oakland All employees Pension | $-22,497,565 | 103 | No | |
| Oakland All employees Health-care | $-261,360,097 | 126.6 | No | |
| Orchard Lake Village All employees Pension | $1,854,602 | 68.2 | No | |
| Orchard Lake Village All employees Health-care | $2,015,582 | 0 | No | |
| Oxford All employees Pension | $1,311,832 | 60.2 | No | |
| Oxford Charter Township All employees Pension | $2,260,557 | 57.1 | No | |
| Oxford Charter Township All employees Health-care | $572,603 | 0.4 | No | |
| Pleasant Ridge All employees Pension | $2,937,320 | 50.5 | No | |
| Pleasant Ridge All employees Health-care | $5,243,712 | 0 | No | |
| Pontiac All employees Pension | $-201,510,213 | 176.1 | No | |
| Pontiac All employees Health-care | $84,764,641 | 0 | Yes | $1,418 |
| Pontiac Police and fire Pension | $27,740,757 | 88.9 | No | |
| Pontiac Police and fire Health-care | $-1,831,819 | 104.9 | No | |
| Rochester All employees Pension | $7,902,744 | 63.7 | No | |
| Rochester All employees Health-care | $1,520,730 | 85.5 | No | |
| Rochester Hills All employees Health-care | $-51,287 | 102.4 | No | |
| Rose Township All employees Health-care | $-85,510 | 331.7 | No | |
| Royal Oak All employees Pension | $61,620,696 | 71.5 | No | |
| Royal Oak All employees Health-care | $-8,456,086 | 106.8 | No | |
| Royal Oak Charter Township All employees Pension | $-519,120 | 122.6 | No | |
| Royal Oak Charter Township All employees Health-care | $89,053 | 0 | No | |
| South Lyon All employees Pension | $5,132,219 | 66.1 | No | |
| South Lyon All employees Health-care | $988,975 | 0 | No | |
| Southfield Township All employees Health-care | $90,725 | 56.7 | No | |
| Sylvan Lake All employees Pension | $1,028,084 | 64.5 | No | |
| Sylvan Lake All employees Health-care | $456,738 | 46.8 | No | |
| Troy All employees Pension | $-27,095,476 | 116.8 | No | |
| Troy All employees Health-care | $59,601,825 | 56.5 | No | |
| Troy Fire Pension | $10,466,687 | 44.4 | No | |
| Walled Lake All employees Pension | $10,003,705 | 29.4 | No | |
| Walled Lake All employees Health-care | $3,042,932 | 0.3 | No | |
| Waterford Charter Township All employees Pension | $-2,152,474 | 103.4 | No | |
| Waterford Charter Township All employees Health-care | $175,406,695 | 6.1 | Yes | $2,406 |
| Waterford Charter Township Police and fire Pension | $10,742,239 | 90.1 | No | |
| West Bloomfield Charter Township All employees Pension | $18,267,474 | 88.3 | No | |
| West Bloomfield Charter Township All employees Health-care | $5,927,255 | 92.3 | No | |
| White Lake Charter Township All employees Pension | $8,763,939 | 70.6 | No | |
| White Lake Charter Township All employees Health-care | $11,176,091 | 3.5 | No | |
| Wixom All employees Pension | $14,974,219 | 54.2 | No | |
| Wixom All employees Health-care | $4,870,218 | 53.1 | No | |
| Wolverine Lake All employees Pension | $1,427,535 | 55.5 | No | |
| Wolverine Lake All employees Health-care | $196,415 | 2.1 | No | |
| Hart All employees Health-care | $2,120,726 | 7.6 | Yes | $1,008 |
| Hesperia All employees Pension | $-31,110 | 197.8 | No | |
| Oceana All employees Pension | $7,686,714 | 66.6 | No | |
| Oceana All employees Health-care | $422,827 | 51.1 | No | |
| Pentwater All employees Pension | $559,020 | 72.5 | No | |
| Pentwater All employees Health-care | $374,729 | 12.7 | No | |
| Ogemaw All employees Pension | $8,215,086 | 71.4 | No | |
| Ogemaw All employees Health-care | $652,502 | 0 | No | |
| Rose City All employees Pension | $115,571 | 82.4 | No | |
| Rose Township All employees Pension | $-203,998 | 234.8 | No | |
| West Branch All employees Pension | $1,985,063 | 64.6 | No | |
| West Branch All employees Health-care | $145,796 | 0 | No | |
| Ontonagon All employees Pension | $6,197,328 | 56.3 | Yes | $4,775 |
| Ontonagon County All employees Pension | $3,417,156 | 66.4 | No | |
| Ontonagon County All employees Pension | $3,417,156 | 66.4 | No | |
| Evart All employees Pension | $277,312 | 46.1 | No | |
| Marion All employees Pension | $157,531 | 75.2 | No | |
| Osceola All employees Pension | $3,012,398 | 85.1 | No | |
| Osceola All employees Pension | $3,012,398 | 85.1 | No | |
| Reed City All employees Pension | $2,639,920 | 61.1 | No | |
| Oscoda All employees Pension | $3,726,022 | 64.9 | No | |
| Oscoda All employees Health-care | $303,470 | 0 | No | |
| Gaylord All employees Pension | $5,927,547 | 57.3 | No | |
| Gaylord All employees Health-care | $959,585 | 0 | No | |
| Otsego County All employees Pension | $8,374,180 | 61.9 | No | |
| Otsego County All employees Health-care | $1,930,701 | 0 | No | |
| Coopersville All employees Pension | $685,149 | 75.7 | No | |
| Ferrysburg All employees Pension | $634,116 | 70 | No | |
| Grand Haven All employees Pension | $28,040,620 | 72.3 | No | |
| Grand Haven All employees Health-care | $4,405,276 | 30.7 | No | |
| Grand Haven Charter Township All employees Health-care | $231,059 | 34.4 | No | |
| Holland All employees Pension | $26,906,559 | 79.5 | No | |
| Holland All employees Health-care | $5,192,937 | 0 | No | |
| Holland Charter Township All employees Health-care | $139,685 | 0 | Yes | $4 |
| Hudsonville All employees Pension | $748,689 | 67 | No | |
| Olive Township All employees Pension | $144,796 | 65.1 | No | |
| Ottawa County All employees Pension | $59,546,359 | 78.2 | No | |
| Ottawa County All employees Health-care | $1,992,837 | 72.3 | No | |
| Park Township All employees Health-care | $0 | 0 | No | |
| Port Sheldon Township All employees Pension | $-6,736 | 100.8 | No | |
| Spring Lake All employees Pension | $828,228 | 78.4 | No | |
| Spring Lake Township All employees Health-care | $923,798 | 0 | No | |
| Zeeland All employees Pension | $1,501,052 | 85.2 | No | |
| Zeeland All employees Health-care | $-81,308 | 104 | No | |
| Onaway All employees Pension | $90,731 | 87.7 | No | |
| Presque Isle County All employees Pension | $4,552,684 | 65 | No | |
| Rogers City All employees Pension | $5,826,738 | 47 | Yes | $2,164 |
| Rogers City All employees Health-care | $648,725 | 0 | No | |
| Richfield Township All employees Pension | $1,114,302 | 62.1 | No | |
| Roscommon County All employees Pension | $7,117,286 | 74.5 | No | |
| Roscommon County All employees Health-care | $0 | 0 | No | |
| Birch Run All employees Pension | $219,955 | 86 | No | |
| Bridgeport Charter Township All employees Pension | $3,406,696 | 61.7 | No | |
| Bridgeport Charter Township All employees Health-care | $1,026,964 | 0 | No | |
| Buena Vista Charter Township All employees Pension | $4,074,530 | 66.1 | No | |
| Buena Vista Charter Township All employees Health-care | $2,594,879 | 0 | No | |
| Carrollton Township All employees Pension | $1,167,683 | 71.7 | No | |
| Chesaning All employees Pension | $2,691,172 | 18.4 | No | |
| Chesaning All employees Health-care | $212,380 | 0 | No | |
| Frankenmuth All employees Pension | $4,673,874 | 68.3 | No | |
| Frankenmuth All employees Health-care | $252,700 | 0 | No | |
| Richland Township All employees Pension | $2,135,694 | 55.9 | No | |
| Richland Township All employees Health-care | $1,655,751 | 0 | No | |
| Saginaw All employees Pension | $161,623,852 | 51.7 | Yes | $3,320 |
| Saginaw All employees Health-care | $272,539,089 | 0 | Yes | $5,599 |
| Saginaw Charter Township All employees Pension | $7,100,638 | 63.3 | No | |
| Saginaw Charter Township All employees Health-care | $7,542,820 | 25.4 | No | |
| Saginaw County All employees Pension | $26,312,329 | 81.9 | No | |
| Saginaw County All employees Health-care | $81,146,451 | 19.7 | No | |
| St Charles All employees Pension | $1,915,828 | 55.2 | Yes | $994 |
| St Charles All employees Health-care | $1,299,434 | 0 | No | |
| Swan Creek Township All employees Pension | $149,457 | 80.3 | No | |
| Swan Creek Township All employees Pension | $143,296 | 81.8 | No | |
| Tittabawassee Township All employees Pension | $254,676 | 92.3 | No | |
| Tittabawassee Township All employees Health-care | $73,983 | 0 | No | |
| Croswell All employees Pension | $4,914,624 | 52.1 | Yes | $2,148 |
| Croswell All employees Health-care | $982,395 | 0 | No | |
| Lexington All employees Pension | $1,032,715 | 61.3 | No | |
| Lexington All employees Health-care | $2,319,909 | 0 | Yes | $2,081 |
| Marlette All employees Pension | $544,098 | 72.5 | No | |
| Port Sanilac All employees Pension | $426,008 | 58.7 | No | |
| Sandusky All employees Pension | $1,995,110 | 55.5 | No | |
| Sandusky All employees Health-care | $62,676 | 70.7 | No | |
| Sanilac County All employees Pension | $9,553,062 | 86.4 | No | |
| Sanilac County All employees Health-care | $12,689,946 | 0 | No | |
| Manistique All employees Pension | $7,926,135 | 45.4 | Yes | $2,706 |
| Manistique All employees Health-care | $1,170,286 | 0.2 | No | |
| Schoolcraft County All employees Pension | $6,187,357 | 58.4 | No | |
| Bancroft All employees Pension | $64,407 | 30.2 | No | |
| Corunna All employees Pension | $2,311,162 | 60.3 | No | |
| Corunna All employees Health-care | $218,765 | 13.1 | No | |
| Durand All employees Pension | $2,208,383 | 63.9 | No | |
| Durand All employees Health-care | $3,755,162 | 0 | No | |
| Laingsburg All employees Pension | $59,893 | 89.2 | No | |
| Owosso All employees Pension | $1,716,545 | 64.5 | No | |
| Owosso All employees Pension | $5,524,793 | 85.2 | No | |
| Perry All employees Health-care | $777,238 | 0 | No | |
| St Joseph County All employees Pension | $2,582,949 | 94.3 | No | |
| Sturgis All employees Pension | $-441,000 | 101.3 | No | |
| Sturgis All employees Health-care | $3,903,774 | 64.5 | No | |
| Three Rivers All employees Pension | $5,806,217 | 67.7 | No | |
| White Pigeon All employees Pension | $27,296 | 89.5 | No | |
| Algonac All employees Pension | $1,504,519 | 75.3 | No | |
| Algonac All employees Health-care | $-188,477 | 162.8 | No | |
| Capac All employees Pension | $1,960,639 | 24.2 | No | |
| Capac All employees Health-care | $1,076,049 | 0 | No | |
| Clay Township All employees Pension | $3,670,764 | 61.5 | No | |
| Clay Township All employees Health-care | $6,015,930 | 27.4 | No | |
| East China Charter Township All employees Pension | $3,280,854 | 62.5 | No | |
| East China Charter Township All employees Health-care | $436,561 | 51.6 | No | |
| Fort Gratiot Charter Township All employees Health-care | $846,246 | 0 | No | |
| Marine City All employees Pension | $1,906,343 | 72.6 | No | |
| Marine City All employees Health-care | $14,236,212 | 1.2 | Yes | $3,471 |
| Marysville All employees Pension | $10,785,709 | 59 | Yes | $1,111 |
| Marysville All employees Health-care | $9,846,016 | 58.9 | No | |
| Marysville Police and fire Pension | $12,166,741 | 51.2 | Yes | $1,254 |
| Port Huron All employees Pension | $70,847,616 | 53.2 | Yes | $2,439 |
| Port Huron All employees Health-care | $37,110,000 | 28 | No | |
| Port Huron Charter Township All employees Pension | $1,155,241 | 69.6 | No | |
| Port Huron Charter Township All employees Health-care | $190,908 | 0 | No | |
| St Clair All employees Pension | $9,917,192 | 54.8 | Yes | $1,859 |
| St Clair All employees Pension | $9,917,192 | 57.5 | Yes | $1,859 |
| St Clair All employees Health-care | $3,642,565 | 0 | No | |
| St Clair All employees Health-care | $3,642,565 | 0 | No | |
| St Clair County All employees Pension | $18,679,139 | 92.8 | No | |
| St Clair County Other Postemployment Pension | $19,440,633 | 88.4 | No | |
| St Clair County Other Postemployment Health-care | $76,526,918 | 24.1 | No | |
| Caro All employees Pension | $-68,328 | 104.5 | No | |
| Indianfields Township All employees Pension | $-38,827 | 114.2 | No | |
| Millington All employees Pension | $17,458 | 98.8 | No | |
| Tuscola County All employees Pension | $287,848 | 99.2 | No | |
| Vassar All employees Pension | $2,862,444 | 60.5 | No | |
| Vassar All employees Health-care | $568,181 | 10.8 | No | |
| Antwerp Township All employees Health-care | $2,310,639 | 0 | No | |
| Bangor All employees Pension | $-351,574 | 121 | No | |
| Bangor All employees Health-care | $1,204,281 | 0 | No | |
| Covert Township All employees Pension | $474,943 | 71.5 | No | |
| Lawrence All employees Pension | $3,166 | 97.3 | No | |
| Paw Paw All employees Pension | $2,777,112 | 70.7 | No | |
| Van Buren County All employees Pension | $12,492,427 | 65.2 | No | |
| Van Buren County All employees Health-care | $5,101,712 | 0 | Yes | $68 |
| Ann Arbor All employees Pension | $68,112,000 | 87.8 | No | |
| Ann Arbor All employees Health-care | $121,000,000 | 56.6 | No | |
| Barton Hills All employees Pension | $258,944 | 71.7 | No | |
| Chelsea All employees Pension | $3,795,583 | 70.2 | No | |
| Chelsea All employees Health-care | $1,613,953 | 49.8 | No | |
| Dexter Township All employees Pension | $206,933 | 76.2 | No | |
| Lima Township All employees Pension | $-47,220 | 111.8 | No | |
| Manchester All employees Health-care | $79,002 | 64.3 | No | |
| Milan All employees Pension | $6,820,182 | 46.7 | Yes | $1,127 |
| Milan All employees Health-care | $3,549,323 | 0 | No | |
| Northfield Township All employees Pension | $212,726 | 88.9 | No | |
| Pittsfield Charter Township All employees Pension | $8,944,948 | 75.7 | No | |
| Pittsfield Charter Township All employees Health-care | $1,339,000 | 85.5 | No | |
| Saline All employees Pension | $10,057,188 | 62 | No | |
| Saline All employees Health-care | $7,734,911 | 30 | No | |
| Scio Township All employees Pension | $794,173 | 72.4 | No | |
| Scio Township All employees Health-care | $943,936 | 0 | No | |
| Superior Charter Township All employees Pension | $2,132,686 | 71.8 | No | |
| Washtenaw County All employees Pension | $24,656,146 | 78.5 | No | |
| Washtenaw County All employees Pension | $81,819,159 | 77.4 | No | |
| Washtenaw County All employees Health-care | $117,954,692 | 50 | No | |
| Ypsilanti All employees Pension | $-3,705,179 | 126.1 | No | |
| Ypsilanti All employees Health-care | $15,625,102 | 29.1 | No | |
| Ypsilanti Police and fire Pension | $19,384,949 | 57.9 | No | |
| Ypsilanti Charter Township All employees Pension | $6,661,534 | 68.9 | No | |
| Ypsilanti Charter Township All employees Health-care | $6,162,964 | 44.5 | No | |
| Ypsilanti Charter Township Fire Health-care | $6,894,128 | 41.7 | No | |
| Ypsilanti Charter Township Police and fire Pension | $5,435,630 | 83.4 | No | |
| Allen Park All employees Pension | $24,622,581 | 77.2 | No | |
| Allen Park All employees Health-care | $88,364,831 | 0.6 | Yes | $3,254 |
| Belleville All employees Pension | $3,802,868 | 54.3 | No | |
| Belleville All employees Health-care | $3,914,770 | 0 | No | |
| Brownstown Charter Township All employees Pension | $7,787,284 | 71.5 | No | |
| Brownstown Charter Township All employees Health-care | $19,871,719 | 12.8 | No | |
| Canton Charter Township All employees Pension | $45,443,759 | 62.6 | No | |
| Canton Charter Township All employees Health-care | $45,840,483 | 23.4 | No | |
| Dearborn All employees Pension | $-444,520 | 104.3 | No | |
| Dearborn All employees Health-care | $161,526,984 | 28.5 | Yes | $1,709 |
| Dearborn Chapter 21 Pension | $-14,773,859 | 238.9 | No | |
| Dearborn Chapter 22 Pension | $44,149,173 | 76.2 | No | |
| Dearborn Chapter 23 Pension | $88,834,151 | 75.8 | No | |
| Dearborn Retiree Life Insurance Health-care | $-1,232,638 | 0 | No | |
| Dearborn Heights All employees Pension | $13,279,295 | 74.8 | No | |
| Dearborn Heights All employees Health-care | $168,693,439 | 0 | Yes | $3,025 |
| Dearborn Heights Police and fire Pension | $25,105,633 | 87.4 | No | |
| Detroit All employees Health-care | $-709,084 | 121.5 | No | |
| Detroit General emp. I Pension | $12,907,090 | 73.7 | No | |
| Detroit General emp. II Pension | $992,880,646 | 66.1 | No | |
| Detroit Police and fire II Pension | $859,215,397 | 77.4 | No | |
| Detroit Police and fire II Pension | $7,525,407 | 84.9 | No | |
| Ecorse All employees Pension | $25,927,451 | 37.8 | Yes | $2,810 |
| Ecorse All employees Health-care | $22,623,093 | 0 | No | |
| Flat Rock All employees Pension | $13,425,363 | 46.2 | No | |
| Flat Rock All employees Health-care | $14,388,666 | 0 | No | |
| Garden City All employees Pension | $32,537,472 | 62.9 | No | |
| Garden City All employees Health-care | $132,273,081 | 0 | Yes | $4,963 |
| Garden City District court Pension | $1,042,031 | 62.2 | No | |
| Gibraltar All employees Pension | $-92,369 | 105.9 | No | |
| Gibraltar All employees Health-care | $8,059,032 | 4.8 | Yes | $1,793 |
| Gibraltar Public safety officers Pension | $-179,354 | 102.1 | No | |
| Grosse Ile Township All employees Pension | $13,774,444 | 58.1 | Yes | $1,356 |
| Grosse Ile Township All employees Health-care | $17,186,369 | 0 | No | |
| Grosse Pointe All employees Pension | $-6,001,321 | 118.6 | No | |
| Grosse Pointe All employees Health-care | $11,698,878 | 6.2 | No | |
| Grosse Pointe Farms All employees Pension | $1,626,988 | 93.6 | No | |
| Grosse Pointe Farms All employees Health-care | $11,038,552 | 15 | Yes | $1,205 |
| Grosse Pointe Farms Public safety Pension | $-3,896,950 | 110.9 | No | |
| Grosse Pointe Farms Public safety Health-care | $11,425,506 | 31.1 | Yes | $1,248 |
| Grosse Pointe Park All employees Pension | $21,042,011 | 53.3 | No | |
| Grosse Pointe Park All employees Health-care | $26,620,570 | 0.7 | No | |
| Grosse Pointe Shores City Of The Village All employees Pension | $6,819,563 | 75.3 | No | |
| Grosse Pointe Shores City Of The Village All employees Health-care | $8,113,762 | 21.4 | No | |
| Grosse Pointe Woods All employees Pension | $22,701,361 | 62.4 | No | |
| Grosse Pointe Woods All employees Health-care | $53,746,070 | 0.1 | Yes | $3,454 |
| Grosse Pointe Woods Supplemental annuity fund Pension | $1,579,906 | 50.5 | No | |
| Hamtramck All employees Pension | $55,221,927 | 42.6 | Yes | $2,539 |
| Hamtramck All employees Health-care | $33,241,386 | 0 | No | |
| Harper Woods All employees Pension | $27,599,971 | 44.9 | Yes | $2,008 |
| Harper Woods All employees Health-care | $45,615,204 | 0 | Yes | $3,319 |
| Highland Park All employees Pension | $5,942,619 | 2 | Yes | $545 |
| Highland Park All employees Health-care | $24,087,834 | 0 | No | |
| Highland Park Police and fire Pension | $4,052,265 | 6.8 | Yes | $372 |
| Highland Park Public safety Pension | $31,194,613 | 3.7 | Yes | $2,862 |
| Huron Charter Township All employees Pension | $7,463,504 | 65.8 | No | |
| Huron Charter Township All employees Health-care | $5,577,792 | 52 | No | |
| Inkster All employees Pension | $2,398,512 | 81.2 | No | |
| Inkster All employees Health-care | $8,119,400 | 0 | No | |
| Inkster Police and fire Pension | $8,144,309 | 76.2 | No | |
| Lincoln Park All employees Pension | $33,636,562 | 18.1 | Yes | $918 |
| Lincoln Park All employees Health-care | $53,192,760 | 0 | Yes | $1,451 |
| Lincoln Park Police and fire Pension | $58,666,135 | 26.9 | Yes | $1,600 |
| Lincoln Park Police and Fire Health-care | $57,736,481 | 0 | Yes | $1,575 |
| Livonia All employees Pension | $-11,620,502 | 105.3 | No | |
| Livonia All employees Health-care | $62,504,000 | 61.2 | No | |
| Melvindale All employees Pension | $24,914,191 | 39.3 | Yes | $2,409 |
| Melvindale All employees Health-care | $45,097,236 | 0 | Yes | $4,361 |
| Melvindale Police and fire I Pension | $-228,252 | 104 | No | |
| Melvindale Police and fire I Health-care | $-157,098 | 106.3 | No | |
| Northville All employees Pension | $8,423,946 | 57.7 | No | |
| Northville All employees Health-care | $10,617,263 | 43.3 | No | |
| Northville Charter Township All employees Pension | $14,310,065 | 68.2 | No | |
| Northville Charter Township All employees Health-care | $896,734 | 86.6 | No | |
| Plymouth All employees Pension | $7,683,513 | 52.5 | Yes | $841 |
| Plymouth All employees Health-care | $12,656,374 | 0 | No | |
| Plymouth Charter Township All employees Pension | $9,497,661 | 68.2 | No | |
| Plymouth Charter Township All employees Health-care | $16,383,116 | 0 | Yes | $605 |
| Redford Charter Township All employees Pension | $22,481,025 | 55.8 | Yes | $478 |
| Redford Charter Township All employees Health-care | $52,114,572 | 3.7 | Yes | $1,107 |
| Redford Charter Township Police and fire Pension | $48,192,462 | 56.8 | Yes | $1,024 |
| Redford Charter Township Police and fire Health-care | $83,925,548 | 4.7 | Yes | $1,783 |
| River Rouge All employees Pension | $2,523,849 | 87.6 | No | |
| River Rouge All employees Health-care | $62,108,641 | 0 | Yes | $8,301 |
| River Rouge Police and fire Pension | $9,765,117 | 77.4 | No | |
| Riverview All employees Pension | $6,126,643 | 83.1 | No | |
| Riverview All employees Health-care | $42,226,967 | 0 | Yes | $3,488 |
| Rockwood All employees Pension | $278,192 | 89.1 | No | |
| Rockwood All employees Health-care | $6,595,866 | 8.9 | Yes | $2,072 |
| Romulus All employees Pension | $30,907,302 | 39.2 | No | |
| Romulus All employees Health-care | $58,615,605 | 5.9 | Yes | $2,499 |
| Southgate All employees Pension | $10,445,238 | 64.2 | No | |
| Southgate All employees Health-care | $30,063,301 | 7.7 | Yes | $1,034 |
| Southgate Police and fire Pension | $29,262,682 | 59.6 | Yes | $1,006 |
| Southgate Police and fire Health-care | $50,023,306 | 2.7 | Yes | $1,720 |
| Sumpter Township All employees Pension | $2,470,964 | 71.1 | No | |
| Taylor All employees Pension | $44,353,651 | 46.6 | Yes | $724 |
| Taylor All employees Health-care | $333,124,138 | 0 | Yes | $5,436 |
| Taylor District court Pension | $1,047,830 | 72.7 | No | |
| Taylor Police and fire Pension | $103,837,254 | 54.1 | Yes | $1,695 |
| Trenton All employees Pension | $20,760,728 | 54.5 | Yes | $1,137 |
| Trenton All employees Health-care | $80,535,809 | 8.9 | Yes | $4,412 |
| Trenton Police and fire Pension | $17,621,436 | 74.8 | No | |
| Van Buren Charter Township All employees Pension | $4,755,063 | 73.3 | No | |
| Van Buren Charter Township All employees Health-care | $26,814,905 | 5.8 | Yes | $948 |
| Wayne All employees Pension | $47,954,243 | 57.1 | Yes | $2,830 |
| Wayne All employees Health-care | $85,547,284 | 2.6 | Yes | $5,048 |
| Wayne County All employees Pension | $647,909,032 | 55.2 | No | |
| Wayne County All employees Health-care | $284,305,000 | 5.9 | No | |
| Westland All employees Pension | $78,605,871 | 40.7 | Yes | $962 |
| Westland All employees Health-care | $279,605,383 | 0 | Yes | $3,420 |
| Westland Police and fire Pension | $67,545,897 | 70 | No | |
| Woodhaven All employees Pension | $5,877,455 | 78.9 | No | |
| Woodhaven All employees Health-care | $26,764,283 | 0 | Yes | $2,144 |
| Wyandotte All employees Pension | $29,175,187 | 69.1 | No | |
| Wyandotte All employees Health-care | $126,992,243 | 1.7 | Yes | $5,084 |
| Cadillac All employees Pension | $2,882,476 | 76.7 | No | |
| Cadillac All employees Health-care | $287,160 | 83.5 | No | |
| Cadillac Police and fire Pension | $2,727,296 | 79.8 | No | |
| Cadillac Police and fire Health-care | $1,190,590 | 60.7 | No | |
| Manton All employees Pension | $1,252,327 | 35.5 | No | |
| Wexford County All employees Pension | $9,639,139 | 67.3 | No | |
Calling it a “painful decision,” Coulter did so by scrapping health care coverage for hundreds of retirees and replacing it for some with a monthly stipend of $150 to $450. He also eliminated reimbursement for others under Medicare Part B, which meant those retirees would have to pay individually into that program.
Retirees sued, but a federal court in 2017 upheld Coulter’s actions.
Three years later, Lincoln Park is by no means out of the woods.
It still had more than $90 million in unfunded pension debt in 2017, according to the state Treasury Department, with $9 million in required annual contributions – nearly one-third of its revenues. Thanks to its elimination of health care benefits, it now calculates its unfunded health care liability at just $4 million – where it had exceeded $100 million.
Under a law approved in 2017, Lincoln Park is among nearly 90 Michigan cities, large and small, from all parts of Michigan, required to file plans to pay down their debt. The list is proof just how pervasive this problem remains across the state.
State standards call for pension plans to be at least 60 percent funded. Lincoln Park’s pension for municipal workers was just 18 percent funded in 2017. Its pension for police and firefighters was 27 percent funded.
The state in January approved Lincoln Park’s plan for improving its financial standing, including a promise to contribute $3.4 million more a year to the municipal workers pension fund until it is 60 percent funded. But it projects it won’t reach that standard until 2035.
The city calculates its retiree health debt will be 40 percent funded – the state standard – by 2028, by promising to contribute $528,000 a year to the fund for 12 years.
Lincoln Park City Manager Matthew Coppler told Bridge Magazine there’s no guarantee the city can keep this payment schedule for a decade or more, especially if there’s a recession.
“I am a little concerned about what the market is doing now,” he said. “A number of our gains are being washed away.”
But he nonetheless said the city fully intends to stand by its promises.
“That is our first commitment,” he said.
Whether Lincoln Park – and other cities like it – stick to their word over time will be critical to how well this law works.
Eric Scorsone, a Michigan State University economist and former deputy state treasurer, concedes there’s no teeth in the law to force cities to comply with their stated plans.
“I think we knew going into this, whether they could actually follow their plans is going to be a question mark. We knew this was going to be a starting place, not an ending place.
“Has it fixed all the problems? No, I don’t think anyone thought that was going to be the case.”
That might by why critics have been skeptical the law has the teeth needed to force troubled communities to aggressively tackle its liabilities.
"While identifying the problem with accurate information is very important, our local government workers, Michigan's taxpayers and our future generations need a solution," John Kennedy, chairman of the West Michigan Policy Forum and president and CEO of Kentwood-based Autocam Medical, said in a statement about the new law.
"We cannot simply stop at this point and think everything has been resolved."
Rep. James Lower, R-Cedar Lake, had fought for stricter state oversight that would have allowed state financial teams to impose measures to drive down debt in communities that refuse to tackle it on their own. Employee unions, Democratic lawmakers and municipal lobbying groups opposed the measure and it was stripped from the legislation.
Lower ultimately voted against the watered-down version of the very measure he had co-sponsored.
“If it doesn’t work out, it’s entirely on them,” Lower said.
Meanwhile, many of Michigan’s larger cities remain deep underwater.
According to Treasury Department data, Lansing had about $573 million in unfunded pension and retiree health care debt in 2017. That year, the city spent about $44 million ‒ more than a fifth of the city’s $197 million in revenue ‒ on promised pension and health care benefits to its retirees.
Flint had nearly $640 million in unfunded legacy debt, with just 37 percent of its pension debt funded and none of its $293 million in health care funded. Saginaw had more than $430 million in unfunded health care and pension debt, according to Treasury figures.
Wayne County has the highest concentration in the state of cities flagged by Treasury for unfunded debt.
The Wayne County list encompasses 28 cities and public bodies – including more than a dozen Detroit downriver communities such as Allen Park, Ecorse, Southgate, Taylor in addition to Lincoln Park.
“A lot of these communities are going to be dealing with this for many years to come,” Scorsone said.
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