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NOTE: Dates reflect any modification to item, not necessarily a change in law.
Act 161 of 2000
- MICHIGAN EDUCATION SAVINGS PROGRAM ACT (390.1471 - 390.1486)
Section 390.1473 ‑ Michigan education savings program; establishment; soliciting proposals; duties and powers vested in treasurer; administration of program; funds trustee; personnel and services; selection of program manager; contract.
Section 390.1477 ‑ Education savings accounts; establishment; purpose; agreement; form of contribution; withdrawal; distributions; penalty; separate accounting for each beneficiary.
Section 390.1479 ‑ Account owner or beneficiary; direction of contributions or earnings; selection of investment strategy; contributions by board members or employees; use of interest; restriction.
Section 390.1480 ‑ Maximum account balance limit; limitation; rejection of contribution to designated beneficiary account.
Section 390.1481 ‑ Account distributions; report to internal revenue service and account owner; statements.
Section 390.1486 ‑ Contributions and interest earned as tax exempt; withdrawals as taxable.