Stone v. State

I respectfully dissent. As I read the plain language of MCL 38.19f(3), that subsection constitutes a condition that retirement system members accept if they accept the state’s offer of early retirement under the sera. I do not agree that *532the requirement in MCL 38.19f(3) that payment for accrued sick leave be made in monthly installments, rather than in a lump sum as would normally occur under the Michigan Civil Service Commission (MCSC) compensation plan and MCSC rules, converted the payments for accumulated sick leave into a tax-exempt retirement benefit under MCL 38.40(1).

While I…