Our technical bulletins are written and produced by MMA Michigan staff and are intended to inform our clients and friends on general information relating to employee benefit plans. They are based on general information at the time they are prepared. They are not intended to provide either legal or tax advice. Before implementing any welfare or pension benefit program, employers are urged to consult with their benefits advisor and/or legal counsel for advice that is appropriate to their specific circumstances. This information cannot be used by any taxpayer to avoid tax penalties.