IRS Closing Agreement attached (3% HCC)

Michigan Office of Retirement Services - Message for Public School Employers

In a previous communication, Additional information about the 3% healthcare Closing Agreement, we stated that the IRS "will not provide the full contents of the Closing Agreement." Since that time, ORS has received a draft copy of the Closing Agreement. As requested by some reporting units, we have attached it for your information. This document is provided as a courtesy and the IRS has indicated that it is not subject to changes or amendments. 

All reporting units who submit IRS Form 2848 will receive an email to confirm participation soon.

If we have not received your Form 2848 yet, please send it as soon as possible to If your reporting unit has decided not to participate, please let us know that as well.