Municipal Employees' Retirement System is a retirement plan and tax-qualified trust that serves cities, counties, libraries, medical care facilities, road commissions and government agencies. It is located in Lansing, Mich., and offers several employee benefit plans to clients. The organization features the Defined Benefit plan that provides lifetime retirement benefits to employees. Municipal Employees' Retirement System also provides the MERS Premier Health plan that offers group health coverage to public employers. In addition, it features the Health Care Savings program that provides a tax-favored medical savings account to individual employees for enabling the coverage of post-employment health care costs. The organization additionally features the Retiree Health Funding Vehicle that allows municipalities to save and grow assets and offset their retiree health care liabilities.