Michigan Compiled Laws
Act 161 of 2000 - Michigan Education Savings Program Act (390.1471 - 390.1486)
Section 390.1485 - Annual Report.

Sec. 15.
Each program manager shall file an annual report with the treasurer and the board that includes all of the following:
(a) The names and identification numbers of account owners, designated beneficiaries, and distributees of family tuition accounts. The information reported pursuant to this subdivision is not subject to the freedom of information act, 1976 PA 442, MCL 15.231 to 15.246.
(b) The total amount contributed to all accounts during the year.
(c) All distributions from all accounts and whether or not each distribution was a qualified withdrawal.
(d) Any information that the program manager or treasurer may require regarding the taxation of amounts contributed to or withdrawn from accounts.
History: 2000, Act 161, Imd. Eff. June 16, 2000 ;-- Am. 2007, Act 153, Imd. Eff. Dec. 20, 2007

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 390 - Universities and Colleges

Act 161 of 2000 - Michigan Education Savings Program Act (390.1471 - 390.1486)

Section 390.1471 - Short Title.

Section 390.1472 - Definitions.

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 390.1474 - Management Contract; Supervision by Treasurer.

Section 390.1475 - Management Contract; Term; Termination.

Section 390.1476 - Contracts.

Section 390.1477 - Education Savings Accounts; Establishment; Purpose; Agreement; Form of Contribution; Withdrawal; Distributions; Penalty; Separate Accounting for Each Beneficiary.

Section 390.1478 - Account Owner or Beneficiary; Changes; Transfer.

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; Total Balance of All Accounts.

Section 390.1481 - Account Distributions; Report to Internal Revenue Service and Account Owner; Statements.

Section 390.1482 - Disclosure of Information.

Section 390.1483 - Construction or Interpretation of Act and Agreement.

Section 390.1484 - Obligation Upon State, Agency, or Instrumentality of State.

Section 390.1485 - Annual Report.

Section 390.1486 - Contributions and Interest Earned as Tax Exempt; Withdrawals as Taxable.