Abstract
This article discusses a model retirement plan developed for the use of utilities in Michigan and indicates the various items which should be included in a self‐administered plan, and the changes which must be made in local charters and ordinances so that the plan conforms with the city charter and state statutes. The plan itself is included in Appendix A to this article, and supporting data appears in Appendix B. This article states the characteristics of retirement plans and planning in general, and enlarges upon specific provisions of the Michigan plan that require comment.
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