1. As of January 1, 2025 State and local Corrections Officers are now recognized as Public Safety Employees, the same as Police and Fire.
It's part of the Federal Secure Act 2.o.
If you retire early, before 55 there is no longer a 10% tax penalty. PERA penalties may still apply. Also if you COBRA your employer heath insurance that will now be tax deductible. See MNCORA Blog for more
There are also disability benefits too.
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| Michigan Office of Retirement Services |
2. The Social Security Fairness Act passed and just needs the President's signature.
Once signed those CO's in the PERA Correctional Plan who opted out of Social Security will be able to collect for the years they paid in without penalty.
