Yes, the Michigan Public Employees Retirement System a qualified plan.
The following paragraph is from the Michigan Office of Retirement Services.
"The State Employees' Retirement System is a statewide public employee retirement plan administered by the Office of Retirement Services. The system is a qualified Defined Benefit plan under section 401(a) of the Internal Revenue Code, operating under the provisions of Public Act 240 of 1943, as amended (Michigan Compiled Laws 38.1 et seq)".
The link below is to the Michigan Office of Retirement Services website.
https://www.michigan.gov/ors/0,4649,7-144-6183-109542--,00.html
