| Neogen 401(k) Retirement Savings Plan | Neogen Corporation | Lansing | MI | DC | 2,235 |
| New Center Stamping Retirement Plan | New Center Stamping, Inc. | Detroit | MI | DC | 103 |
| Newco Plastics 401(k) Plan | Newco Industrial Plastics, LLC | Grand Rapids | MI | DC | 178 |
| New Holland Brewing 401(k) Plan | New Holland Brewing Company, LLC | Holland | MI | DC | 371 |
| New Jersey Mailers Local 1100 S-L/wsj Pension Plan | Local 1100 S-L/wsj Pension Plan Joint Board of Trustees | Grand Rapids | MI | DB | 305 |
| Newkirk Electric Associates, Inc. 401(k) Profit-Sharing Plan | Newkirk Electric Associates, Inc. | Muskegon | MI | DC | 224 |
| New Paradigm for Education 401(k) Plan | New Paradigm for Education | Detroit | MI | DC | 313 |
| Nexcare Health Systems, LLC Retirement Savings Plan | Nexcare Health Systems, LLC | Brighton | MI | DC | 2,269 |
| Nexteer Automotive Hourly 401(k) Retirement Plan | Nexteer Automotive Corporation | Saginaw | MI | DC | 2,230 |
| Nexteer Automotive Salaried 401(k) Retirement Plan | Nexteer Automotive Corporation | Saginaw | MI | DC | 1,711 |
| Neyer, Tiseo & Hindo, Ltd. Profit Sharing Plan | Neyer, Tiseo & Hindo, Ltd. | Northville | MI | DC | 170 |
| NHK International Corporation 401(k) Plan | NHK International Corporation | Novi | MI | DC | 134 |
| Nikon Metrology, Inc. Savings and Investment Plan | Nikon Metrology, Inc. | Brighton | MI | DC | 235 |
| Niles Precision Company Employees' Profit SHARING/401(K) Plan | Niles Precision Company | Niles | MI | DC | 182 |
| Nino Salvaggio International Marketplace Retirement Savings Plan | Nino Salvaggio Fruit & Vegetable Market of Troy, Inc. | Troy | MI | DC | 793 |
| Niterra North America, Inc. Retirement Savings Plan | Niterra North America, Inc. | Wixom | MI | DC | 929 |
| NLB Corporation Employees' Savings Trust | NLB Corporation | Wixom | MI | DC | 310 |
| Non-Union Employees 401(k) Plan | Megalodon Midco, LLC | Auburn Hills | MI | DC | 1,746 |
| Norma Group USA Retirement Savings Plan | Norma Michigan, Inc. | Auburn Hills | MI | DC | 1,310 |
| Norr LLC 401(k) Plan | Norr LLC | Detroit | MI | DC | 376 |
| North America Fuel Systems Remanufacturing, LLC 401(k) Plan | North America Fuel Systems Remanufacturing, LLC | Kentwood | MI | DC | 113 |
| Northeast Michigan Community Service Agency, Inc. Profit Sharing Plan | Northeast Michigan Community Service Agency, Inc. | Alpena | MI | DC | 795 |
| Northern Biomedical Research, Inc. 40I(K) Profit Sharing Plan | Northern Biomedical Research, Inc. | United States | MI | DC | 190 |
| Northern Concrete Pipe 401(k) Profit Sharing Plan | Northern Concrete Pipe, Inc. | Bay City | MI | DC | 202 |
| Northern Logistics, Inc. 401(k) Plan | Northern Logistics, Inc. | Clare | MI | DC | 353 |
| Northern Star Industries, Inc. 401(k) Profit Sharing Plan | Northern Star Industries, Inc. | Iron Mountain | MI | DC | 268 |
| Northgate 401(k) Plan | Northgate Property Services, LLC | Grand Rapids | MI | DC | 571 |
| Northgate 401(k) Profit Sharing Plan | Northgate | Flint | MI | DC | 289 |
| Northland Investments, Inc. Profit Sharing 401(k) Plan | Northland Investments, Inc. | Houghton Lake | MI | DC | 926 |
| Northpointe Christian School 403(b) Plan | Northpointe Christian Schools | Grand Rapids | MI | DC | 170 |
| Northstar Financial Group Employees' 401(k) Savings Plan | Northstar Financial Group, Inc. | Bad Axe | MI | DC | 318 |
| Northwest Michigan Community Action Agency 401(k) Plan | Northwest Michigan Community Action Agency | Traverse City | MI | DC | 350 |
| Northwest Michigan Surgery Center 401(k) Plan and Trust | Northwest Michigan Surgery Center | Traverse City | MI | DC | 193 |
| Notions Marketing 401(k) Plan | Notions Marketing Corporation | Grand Rapids | MI | DC | 476 |
| Novares US LLC 401(k) Plan | Novares US LLC | Livonia | MI | DC | 550 |
| Novo Building Products | Novo Distribution, LLC | Zeeland | MI | DC | 1,600 |
| NSF International 401(k) Plan | NSF International | Ann Arbor | MI | DC | 1,579 |
| N.S. International, Ltd. 401(k) Plan | N.S. International, Ltd. | Troy | MI | DC | 239 |
| NSK Americas, Inc. 401(k) Plan | NSK Americas, Inc. | Ann Arbor | MI | DC | 2,123 |
| NTH Consultants Ltd. Employee Stock Ownership Plan | NTH Consultants Ltd. | Northville | MI | DC | 133 |
| Nucraft Furniture Company Profit Sharing & Retirement Plan | Nucraft Furniture Co. | Comstock Park | MI | DC | 356 |
| Nustep LLC 401(k) Savings Plan | Nustep LLC | Plymouth | MI | DC | 130 |
| Nyx, Inc. & Affiliates 401(k) Plan | Nyx, Inc. | Plymouth | MI | DC | 3,952 |
| Oak Electric Service Inc. Employees 401(k) Profit Sharing Plan | Oak Electric Service Inc. | Waterford | MI | DC | 385 |
| Oakland Hills Country Club Non Union Retirement Plan | Oakland Hills Country Club | Bloomfield Hills | MI | DC | 293 |
| Oakland Integrated Healthcare Network 401(k) Plan & Trust | Oakland Integrated Healthcare NE | Pontiac | MI | DC | 203 |
| Oakland-Macomb Obstetrics & Gynecology, PC 401(k) Profit Sharing Plan | Oakland-Macomb Obstetrics & Gynecology, PC | Rochester Hills | MI | DC | 219 |
| Oakland Management Tax-Deferred Savings Plan | Oakland Management Corp. | Farmington Hills | MI | DC | 1,090 |
| Oakland Physicians Medical Center LLC 401(k) Profit Sharing | Oakland Physicians Medical Cente | Pontiac | MI | DC | 215 |
| Oakland Veterinary Referral Services 401(k) Plan | Oakland Veterinary Referral Services | Bloomfield Hills | MI | DC | 336 |
| Oaklawn Tax Sheltered Annuity Plan | Ella E. M. Brown Charitable Circle d/b/a Oaklawn Hospital | Marshall | MI | DC | 1,354 |
| Oakley Retirement Plan | Oakley Industries Sub Assembly Division, Inc. | Flint | MI | DC | 166 |
| Oakpoint 401(k) Plan | LC Services 1, LLC DBA Oakpoint | Royal Oak | MI | DC | 671 |
| Oakwood Healthcare, Inc. Cash Balance Plan | Oakwood Healthcare, Inc. | Southfield | MI | DB | 4,758 |
| Oakwood Healthcare, Inc. Union Cash Balance Plan | Oakwood Healthcare, Inc. | Southfield | MI | DB | 1,641 |
| Odawa Casino Resort 401(k) Plan | Little Traverse Bay Bands of Odawa Indians | Petoskey | MI | DC | 358 |
| Odl, Incorporated 401(k) Profit-Sharing Plan and Trust | Odl, Incorporated | Zeeland | MI | DC | 499 |
| Oetiker Retirement Plan | Oetiker, Inc. | Marlette | MI | DC | 446 |
| Ofta, LLC 401(k) Plan | Ofta, LLC | Grand Rapids | MI | DC | 259 |
| Ohio Bricklayers Pension Plan | Ohio Bricklayers Pension Plan | Troy | MI | DB | 1,992 |
| Ohio Carpenters' Pension Plan | Trustees of Ohio Carpenters' Pension Plan | Troy | MI | DB | 31,115 |
| Olhsa Profit Sharing Retirement Plan | Oakland Livingston Human Service Agency | Pontiac | MI | DC | 367 |
| Oliver Healthcare Packaging Company 401(k) Retirement Plan | Oliver Healthcare Packaging Company | Grand Rapids | MI | DC | 1,269 |
| Oliver Packaging and Equipment Company 401(k) Plan | Oliver Packaging and Equipment Company | Walker | MI | DC | 103 |
| Olivet College DC Retirement Plan | Olivet College | Olivet | MI | DC | 411 |
| Olor LLC 401(k) Plan | Olor, LLC | Grand Rapids | MI | DC | 231 |
| Omt-Veyhl 401(k) Plan | Omt-Veyhl USA Corporation | Holland | MI | DC | 326 |
| One 401(k) and Profit Sharing Plan | Our Next Energy, Inc. | Novi | MI | DC | 313 |
| Onemagnify 401(k) Plan | Marketing Associates LLC DBA Onemagnify | Detroit | MI | DC | 702 |
| Onestream Software 401(k) Plan | Onestream Software LLC | Birmingham | MI | DC | 1,232 |
| One Webasto 401(k) Retirement Savings Plan | Webasto Roof Systems Inc. | Auburn Hills | MI | DC | 3,180 |
| Opeiu Local 494-UAW Employees 401(k) Plan | International Union, UAW | Detroit | MI | DC | 329 |
| Open Dealer Exchange LLC 401(k) Plan | Open Dealer Exchange LLC | Southfield | MI | DC | 234 |
| Operating Engineers' Local 324, Defined Contribution Pension Plan | Joint Board of Trustees, Operating Engineers Local 324, DC | Troy | MI | DC | 20,636 |
| Operating Engineers' Local 324 Pension Fund | Joint Board of Trustees Operating Engineers Local 324 | Troy | MI | DB | 21,246 |
| Operative Plasterers and Cement Masons Local No. 109 Pension Plan | Plasterers & Cement Masons Local No. 109 Pension Plan | Troy | MI | DB | 1,466 |
| Optalis Professional Services, LLC 401(k) Plan | Optalis Professional Services, LLC | Novi | MI | DC | 4,376 |
| Optech LLC 401(k) Profit Sharing Plan and Trust | Optech, LLC | Troy | MI | DC | 518 |
| Opus Ivs 401(k) Profit Sharing Plan | Opus Ivs, Inc. | Dexter | MI | DC | 376 |
| Opus Packaging Group, Inc. 401(k) Profit Sharing Plan | Opus Packaging Group, Inc. | Caledonia | MI | DC | 785 |
| Orbis Holdings Group, LLC 401(k) Savings & Investment Plan | Orbis Holdings Group, LLC | St. Clair | MI | DC | 752 |
| Orbitform Employees Retirement Savings Plan | Orbitform Group, LLC | Jackson | MI | DC | 114 |
| Orchard, Hiltz & McCliment Profit SHARING/401(K) Plan | Orchard, Hiltz and McCliment, Inc. | Livonia | MI | DC | 906 |
| Orchards Children's Services 403(b) Plan | Orchards Childrens Services, Inc. | Southfield | MI | DC | 226 |
| Orchards Mi, LLC 401(k) Plan | Orchards Mi, LLC | Harper Woods | MI | DC | 1,828 |
| Orchid MPS Holdings 401(k) Profit Sharing Plan | Orchid MPS Holdings, LLC | Mason | MI | DC | 1,897 |
| Orchid MPS Holdings 401(k) Profit Sharing Plan | Orchid MPS Holdings, LLC | Mason | MI | DC | 1,897 |
| Origami Rehabilitation Retirement Plan | University Rehabilitation Alliance DBA Origami Rehabilitation | Mason | MI | DC | 249 |
| Orlans P.C. 401(k) Plan | Orlans P.C. | Troy | MI | DC | 349 |
| Orotex Corporation 401(k) Plan | Orotex Corporation | Novi | MI | DC | 255 |
| Orthodontic Partners 401(k) Plan | Orthodontic Partners, LLC | Grand Rapids | MI | DC | 801 |
| Orthopaedic Associates of Michigan Profit Sharing and Savings Plan | Orthopaedic Associates of Michigan | Grand Rapids | MI | DC | 627 |
| Orthopaedic Associates of Muskegon, PC 401(k) Plan | Orthopaedic Associates of Muskegon, PC | Muskegon | MI | DC | 285 |
| Orthopaedic Rehab Specialists, P.C. Profit Sharing Plan and Trust | Orthopaedic Rehab Specialists, P.C. | Jackson | MI | DC | 221 |
| Ort Tool & Die Corporation 401(k) Profit Sharing Plan | Ort Tool & Die Corporation | Erie | MI | DC | 141 |
| Our Daily Bread Ministries 401(k) Retirement Plan | RBC Ministries DBA Our Daily Bread Ministries | Grand Rapids | MI | DC | 327 |
| Outdoor Adventures, Inc. 401(k) Plan | Outdoor Adventures, Inc. | Bay City | MI | DC | 339 |
| Outstate Michigan Trowel Trades Pension Fund | Trustees of Outstate Michigan Trowel Trades Pension Fund | Lansing | MI | DB | 1,518 |
| Ovation Rehabilitation Services 401(k) Plan | Ovation Rehabilitation Services, | Northville | MI | DC | 448 |
| Owen-Ames-Kimball Co. Retirement Plan | Owen-Ames-Kimball Co. | Grand Rapids | MI | DC | 298 |
| O & W, Inc. 401(k) Retirement Plan | O & W, Inc. | Ypsilanti | MI | DC | 208 |
| Owl Services 401(k) Plan | The Oscar W. Larson Company | Clarkston | MI | DC | 2,786 |
| Oxford Bank Employees' Retirement Plan | Oxford Bank | Oxford | MI | DC | 228 |
| Oxford Property Management 401(k) Plan | Oxford Property Management | Ann Arbor | MI | DC | 132 |
| Pace Southeast Michigan 401(k) Plan | Pace Southeast Michigan | Southfield | MI | DC | 1,018 |
| Pacific Industrial Development 401(k) Profit Sharing Plan & Tru | Pacific Industrial Development | Ann Arbor | MI | DC | 193 |
| Padagis 401(k) Retirement Plan | Padagis, LLC | Allegan | MI | DC | 568 |
| Painters Supply & Equipment Co. 401(k) and Profit Sharing Plan | Painters Supply & Equipment Co. | Taylor | MI | DC | 759 |
| Painters Union Pension Plan | Painters Union Pension Fund Trustees | Southfield | MI | DB | 3,294 |
| Palace Employees 401(k) Savings Plan | Palace Sports & Entertainment, LLC | Detroit | MI | DC | 1,293 |
| Pamar Enterprises, Inc. Employee's 401(k) Profit Sharing Plan | Pamar Enterprises, Inc. | New Haven | MI | DC | 212 |
| Panel Processing, Inc. 401(k) Plan | Panel Processing, Inc. | Alpena | MI | DC | 197 |
| Panel Processing, Inc. Employee Stock Ownership Plan | Panel Processing, Inc. | Alpena | MI | DC | 301 |
| Paragon Die & Engineering Co. Retirement SVGS PL | Paragon Die & Engineering Company | Grand Rapids | MI | DC | 222 |
| Paragon Health, P.C. Profit Sharing 401(k) Plan | Paragon Health, P.C. | Kalamazoo | MI | DC | 236 |
| Paragon Metals LLC 401(k) Plan | Paragon Metals LLC. | Hillsdale | MI | DC | 251 |
| Paragon Technologies, Inc. 401(k) Profit Sharing Plan | STS Operating, Inc. | Warren | MI | DC | 158 |
| Park West Galleries, Inc. 401(k) Plan | Park West Galleries, Inc. | Southfield | MI | DC | 223 |
| Partner Solutions Multiple Employer Plan | CSP Management, Inc. DBA Partner Solutions for Schools | Brighton | MI | DC | 2,559 |
| Pathlight Community Services 401(k) Profit Sharing Plan and Trust | Renaissance Community Homes | Adrian | MI | DC | 439 |
| Pat Milliken Ford, Inc. Plan | Pat Milliken Ford, Inc. | Redford | MI | DC | 204 |
| Patton Wings, Inc. 401(k) Plan | Patton Wings, Inc. | Shelby Township | MI | DC | 4,604 |
| Paumac Tubing, LLC 401(k) Plan | Paumac Tubing, LLC | Marysville | MI | DC | 369 |
| P Cor, LLC Retirement Plan | P Cor, LLC | Troy | MI | DC | 822 |
| Pea Group 401(k) & Profit Sharing Plan | Pea Group | Auburn Hills | MI | DC | 271 |
| Peak Managment LLC 401(k) Profit Sharing Plan & Trust | Peak Management LLC | Ferndale | MI | DC | 153 |
| Peckham, Inc. 403(b) Tda Plan | Peckham, Inc. | Lansing | MI | DC | 4,454 |
| Peckham, Inc. Defined Contribution Retirement Plan | Peckham, Inc. | Lansing | MI | DC | 2,396 |
| Peerless Steel Company Employees' Profit Sharing and 401(k) Plan | Peerless Steel Company | Troy | MI | DC | 177 |
| Pems Employee Stock Ownership Plan | Pems Holdings, Inc. | Corunna | MI | DC | 115 |
| Pension Plan a for Employees of Consumer Energy Company | Consumers Energy Company | Jackson | MI | DB | 2,756 |
| Pension Plan B for Employees of Consumers Energy Company | Consumers Energy Company | Jackson | MI | DB | 7,269 |
| Pension Plan for Employees of the Charles Stewart Mott Foundation | The Charles Stewart Mott Foundation | Flint | MI | DB | 104 |
| Pension Plan of the International Brotherhood of Electrical Workers Local No. 445 Pension Fund | Board of Trustees, IBEW Local 445 Pension Fund | Madison Heights | MI | DB | 515 |
| Pension Plan of Visteon Caribbean, Inc. | Visteon Caribbean, Inc. | Belleville | MI | DB | 116 |
| Penske Automotive Group Employee Stock Ownership 401(k) Plan | Penske Automotive Group, Inc. | Bloomfield Hills | MI | DC | 16,156 |
| Penske Vehicle Services, Inc. 401(k) Plan | Penske Vehicle Services, Inc. | Troy | MI | DC | 575 |
| Pentastar Aviation, LLC 401(k) Savings Plan | Pentastar Aviation, LLC | Waterford | MI | DC | 320 |
| Perfecto Industries, Inc. Profit Sharing Plan | Perfecto Industries, Inc. | Gaylord | MI | DC | 113 |
| Perrigo Company Profit-Sharing and Investment Plan | Perrigo Company | Allegan | MI | DC | 6,679 |
| Perrin Employee Stock Ownership and 401(k) Plan | Perrin Souvenir Distributors Inc. | Comstock Park | MI | DC | 345 |
| Personalize Home Care Service 401(k) Profit Sharing Plan & Trust | Personalize Home Care Service | Lathrup Village | MI | DC | 114 |
| Peter Basso Associates, Inc. 401(k) and Profit Sharing Plan | Peter Basso Associates, Inc. | Troy | MI | DC | 157 |
| Peter Basso Associates, Inc. Employee Stock Ownership Plan | Peter Basso Associates, Inc. | Troy | MI | DC | 132 |
| Petoskey Plastics, Inc. Gold Mine 401(k) Retirement Savings Plan | Petoskey Plastics, Inc. | Petoskey | MI | DC | 725 |
| Pfcu 401(k) Savings Plan | Pfcu | Portland | MI | DC | 204 |
| Phillips Service Industries, Inc. Savings and Retirement Plan | Phillips Service Industries, Inc. | Plymouth | MI | DC | 233 |
| Phinia Inc. Retirement Savings Plan | Phinia Inc. | Auburn Hills | MI | DC | 666 |
| Phoenix Composite Solutions, LLC 401(k) Plan | Phoenix Composite Solutions, LLC | Oscoda | MI | DC | 103 |
| Physician Healthcare Network, P.C. 401(k) Profit Sharing Plan | Physician Healthcare Network, P.C. | Fort Gratiot | MI | DC | 213 |
| Pine Rest Christian Mental Health Services Savings and Retirement Plan | Pine Rest Christian Mental Health Services | Grand Rapids | MI | DC | 3,209 |
| Pinnacle Gi Partners Employees' 401(k) Plan | Troy Practice Management, LLC DBA Pinnacle Gi Partners | Rochester Hills | MI | DC | 417 |
| Pinnacle MEP Retirement Savings Plan | Pinnacle MEP Intermediate Holdco LLC | St. Claire Shores | MI | DC | 472 |
| Pioneer Incorporated Employee 401(k) Plan | Pioneer Incorporated | Grand Rapids | MI | DC | 283 |
| Pioneer Logistics 401(k) Plan | Pioneer Logistics, LLC | Lake Orion | MI | DC | 233 |
| Pioneer State Mutual Insurance Co. 401(k) Plan | Pioneer State Mutual Insurance Co. | Flint | MI | DC | 162 |
| Pipefitters Local 636 Defined Benefit Pension Fund | Pipefitters Local No 636 Defined Benefit Pension Fund | Troy | MI | DB | 3,207 |
| Pipefitters Local No 636 Defined Contribution Retirement Trust and Plan | Pipefitters Local 636 Defined Contribution Retirement Trust | Troy | MI | DC | 3,387 |
| Pipefitters Local No 636 Retiree & Widow Benefit Fund | Joint Board of Trustees Pipefitter 636 Retiree & Widow Benefit Fund | Troy | MI | DC | 1,231 |
| Pipp Mobile Storage Systems 401(k) Retirement Plan | Pipp Mobile Storage Systems, Inc. | Walker | MI | DC | 198 |
| Piston Group 401(k) Plan | Piston Automotive, LLC | Redford | MI | DC | 1,799 |
| Piston Interiors LLC 401(k) Plan | Piston Interiors, LLC | Pontiac | MI | DC | 250 |
| P.J. Wallbank Springs Inc. 401(k) | P.J. Wallbank Springs, Inc. | Port Huron | MI | DC | 159 |
| PKC Group 401(k) Savings & Profit Sharing Plan | Aees, Inc. | Farmington Hills | MI | DC | 308 |
| Plasan North America, Inc. 401(k) Plan | Plasan North America, Inc. | Walker | MI | DC | 188 |
| Plascore, Inc. Retirement Savings Plan | Plascore, Inc. | Zeeland | MI | DC | 526 |
| Plasterers Local 67 Pension Trust Fund | Board of Trustees,plasterers Local 67 Pension Trust Fund | Troy | MI | DC | 1,260 |
| Plastic Omnium - Auto Inergy Systems (USA) Pension Plan | Plastic Omnium - Auto Inergy Division (USA), LLC | Troy | MI | DB | 514 |
| Plastivaloire America Inc. 401(K)PROFIT Sharing Plan | Plastivaloire America Inc. | Auburn Hills | MI | DC | 330 |
| Pleune Service Company Investment and Employee Stock Ownership Plan and Trust | Pleune Service Company | Grand Rapids | MI | DC | 162 |
| Plumbers and Pipefitters Local 520 Pension Plan | Plumbers and Pipefitters Local 520 Pension Plan | Troy | MI | DB | 2,138 |
| Plumbers and Pipefitters Locals 502 & 633 Variable | Board of Trustees Plumbers & Pipefitters Locals 502 & 633 Variable Con | Troy | MI | DC | 1,719 |
| Plumbers and Pipefitters Local Union 520 Annuity Plan | Plumbers and Pipefitters Annuity Fund Local No. 520 | Troy | MI | DC | 1,712 |
| Plumbers and Pipefitters Local Union No 333 Pension Fund | Joint Board Plumbers & Pipefitters Local Union No. 333 Pension | Lansing | MI | DB | 1,532 |
| Plumbers Local No 98 Defined Benefit Pension Fund | Plumbers Local 98 Defined Benefit Pension Fund | Troy | MI | DB | 2,462 |
| Plumbers Local No 98 Defined Contribution Pension Plan | Joint Board of Trustee Plumbers 98 Defined Contribution Pension Plan | Troy | MI | DC | 1,648 |
| Plumbers & Pipefitters Local Unions 502 & 633 Pens | Joint Board of Trustees Plumbers & Pipefitters Local Unions | Troy | MI | DB | 4,427 |
| Plumbers & Pipefitters U.A. Local 85 Pension Plan | Joint Board of Trustees Plumbers & Pipefitters U.A. Local 85 Pension | Troy | MI | DB | 1,931 |
| Plumbers & Pipefitters U.A. Local 85 Retirement and 401(k) Fund | Joint Board of Trustees Plumbers & Pipefitters Local 85 Retirement | Troy | MI | DC | 693 |
| Plum Market 401(k) Plan | Plum Market Corporation, Inc. | Farmington Hills | MI | DC | 612 |
| Plunkett Cooney, P.C. Employees' Profit Sharing Plan | Plunkett Cooney, P.C. | Bloomfield Hills | MI | DC | 227 |
| Pma Consultants LLC 401(k) Savings and Retirement Plan | Pma Consultants LLC | Ann Arbor | MI | DC | 376 |
| PM Environmental, Inc. 401(k) Plan | PM Environmental, Inc. | Lansing | MI | DC | 143 |
| P & M Holding Group, LLP & Affiliated Entities Pension Plan | P & M Holding Group, LLP | Southfield | MI | DC | 1,503 |
| P & M Holding Group, LLP & Affiliated Entities Tax Savings Plan | P & M Holding Group, LLP | Southfield | MI | DC | 5,207 |
| P&M Holding Group, LLP Cash Balance Plan | P&M Holding Group, LLP | Southfield | MI | DB | 370 |
| Pogue Construction Co., LP 401(k) Profit Sharing Plan | Pogue Construction Co., LP | McKinney | MI | DC | 304 |
| Point Dedicated Services, Inc. 401(k) Profit Sharing Plan | Point Dedicated Services, Inc. | Troy | MI | DC | 238 |
| Polaris 401(k) Plan | Polaris Home Funding Corporation | Grandville | MI | DC | 162 |
| Pollard (U.S.) Ltd. Service Related Pension Plan | Pollard (U.S.) Ltd. | Ypsilanti | MI | DB | 275 |
| Pollard (U.S.) Ltd. Union 401(k) Plan | Pollard (U.S.) Ltd. | Ypsilanti | MI | DC | 178 |
| Polly's Food Service & Affiliates Employees' Retirement Plan | Polly's Food Service, Inc. | Jackson | MI | DC | 217 |
| Polyflex Products, Inc. 401(k) Profit Sharing Plan | Polyflex Products, Inc. | Farmington Hills | MI | DC | 176 |
| Pomeroy Living Management LLC 401(k) Profit Sharing Plan and Trust | Pomeroy Living Management LLC | Troy | MI | DC | 657 |
| Populus Group, LLC 401(k) Profit Sharing Plan and Trust | Populus Group LLC | Troy | MI | DC | 8,624 |
| Powder Cote II, Inc. 401(k) Savings Plan | Powder Cote II, Inc. | Mount Clemens | MI | DC | 238 |
| PPL Pharma Solutions Riverview LLC 401(k) Plan | PPL Pharma Solutions Riverview | Riverview | MI | DC | 268 |
| Prab, Inc. Salaried Employees Profit Sharing Plan | Prab, Inc. | Kalamazoo | MI | DC | 266 |
| Praxis Packaging 401(k) Plan | Praxis Holding, LLC | Grand Rapids | MI | DC | 645 |
| Preferred Companies 401(k) Plan | Preferred Companies | Jenison | MI | DC | 135 |
| Prefix Corporation 401(k) Profit Sharing Plan & Trust | Prefix Corporation | Rochester Hills | MI | DC | 215 |
| Prein&newhof, Inc. Employee Stock Ownership Plan and Trust | Prein & Newhof | Grand Rapids | MI | DC | 198 |
| Premier Granite & Stone, Inc. Employee Stock Ownership Plan | Premier Granite & Stone, Inc. | Grandville | MI | DC | 113 |
| Premier Resources, LLC 401(k) Plan | Premier Resources, LLC | Mt. Pleasant | MI | DC | 3,036 |
| Preston Feather Building Centers 401(k) Profit Sharing Plan | Preston Feather Building Centers | Petoskey | MI | DC | 160 |
| Pridgeon & Clay, Inc. 401(k) Retirement Savings Plan | Pridgeon & Clay, Inc. | Grand Rapids | MI | DC | 825 |
| Pridgeon & Clay, Inc. Employee Stock Ownership Plan | Pridgeon & Clay, Inc. | Grand Rapids | MI | DC | 590 |
| Pri Mar Petroleum, Inc. 401(k) Savings Plan | Pri Mar Petroleum, Inc. | St. Joseph | MI | DC | 102 |
| Princeton Acquisition, LLC 401(k) Plan | Princeton Acquisition, LLC | Southfield | MI | DC | 619 |
| Productions Plus Inc. 401(k) Profit Sharing Plan & Trust | Productions Plus Inc. | Bingham Farms | MI | DC | 463 |
| Profit Sharing and Retirement Plan of Smith Haughey, Rice and Roegge, P.C. | Smith,haughey,rice and Roegge, P.C. | Grand Rapids | MI | DC | 161 |
| Program Planning Professionals, Inc. 401(k) | Program Planning Professionals Inc. | Ann Arbor | MI | DC | 347 |
| Progressive Ae Employee Stock Ownership Plan | Progressive Ae, Inc. | Grand Rapids | MI | DC | 364 |
| Progressive Ae Flexible Compensation Plan | Progressive Ae, Inc. | Grand Rapids | MI | DC | 409 |
| Progressive Mechanical Employee Enrichment Plan | Progressive Mechanical Holding Company, Inc. | Clawson | MI | DC | 208 |
| Progressive Surface, Inc. Retirement Savings Plan | Progressive Surface, Inc. | Grand Rapids | MI | DC | 250 |
| Project Employee 401(k) Retirement Plan | Hinton Transportation Investments, Inc. | Byron Center | MI | DC | 872 |
| Project Worldwide 401(k) Plan | Project Worldwide | Auburn Hills | MI | DC | 1,949 |
| Project Worldwide, Inc. Employee Stock Ownership Plan | Project Worldwide, Inc. | Auburn Hills | MI | DC | 1,880 |
| Pro Services, Inc. 401(k) Plan | Pro Services, Inc. | Portage | MI | DC | 219 |
| Providers Staffing, Inc. Profit Sharing Plan | Providers Staffing, Inc. | Burton | MI | DC | 388 |
| Pti Engineered Plastics, Inc. 401(k) Plan | Pti Engineered Plastics Inc. | Macomb | MI | DC | 306 |
| PTM Corporation 401(k) Profit Sharing Plan & Trust | PTM Corporation | Ira | MI | DC | 281 |
| Public Sector Consultants, Inc. 401(k) Plan | Public Sector Consultants, Inc. | Lansing | MI | DC | 107 |
| Public Service Credit Union Cash Balance Pension Plan | Public Service Credit Union | Romulus | MI | DB | 166 |
| Pureflex, Inc. 401(k) Savings Plan | Pureflex, Inc. | Kentwood | MI | DC | 339 |
| Purem Novi Inc. Retirement Plan | Purem Novi Inc. | Novi | MI | DC | 1,473 |
| Purem Novi Inc. Union Retirement Savings Plan | Purem Novi Inc. | Novi | MI | DC | 611 |
| Purity Cylinder Gases Profit Sharing and 401(k) Plan | Purity Cylinder Gases, Inc. | Grand Rapids | MI | DC | 279 |
| PVS Chemicals, Inc. 401(k) Profit Sharing Plan | PVS | Detroit | MI | DC | 1,533 |
| PVS Steel Services Union Plan | PVS | Detroit | MI | DC | 104 |
| Qualfon/dialog Direct 401(k) Plan | Dialogdirect, Inc. | Highland Park | MI | DC | 3,323 |
| Quality Car Wash 401(k) Plan | Quality Car Wash of Michigan, Inc. | Holland | MI | DC | 268 |
| Quality Spring/togo, Inc. Hourly Employees Retirement Plan | Quality Spring/togo | Coldwater | MI | DB | 142 |
| Quality Temporary Services, Inc. 401(k) Plan | Quality Temporary Services, Inc. | Flint | MI | DC | 671 |
| Quality Tool and Stamping Co. , Inc. 401(k) Profit Sharing Plan | Quality Tool and Stamping Co., Inc. | Muskegon Heights | MI | DC | 145 |
| Quantam Solutions LLC 401(k) Profit Sharing Plan & Trust | Quantam Solutions LLC | Southfield | MI | DC | 425 |
| Quick Release Inc. 401(k) Plan | Quick Release Inc. | Bloomfield | MI | DC | 116 |
| Quinn Evans Architects, Inc. Employee Retirement Benefit Plan | Quinn Evans Architects, Inc. | Ann Arbor | MI | DC | 257 |
| R3 Continuum, LLC Retirement Plan | R3 Continuum, LLC | Wyoming | MI | DC | 165 |
| Ram Construction Services 401(k) Plan | Ram Construction Services of Michigan, Inc. | Livonia | MI | DC | 192 |
| Range Bank 401(k) Plan | Range Bank, N.A. | Marquette | MI | DC | 157 |
| Rapid Global Business 401(k) Profit Sharing Plan | Rgbsi, Inc. | Troy | MI | DC | 563 |
| Rapid-Line, Inc. Employee Stock Ownership and Savings Plan | Rapid-Line, Inc. | Grand Rapids | MI | DC | 178 |
| Rassini 401(k) Plan | Rassini International, Inc. | Plymouth | MI | DC | 300 |
| Ray Laethem Buick GMC, Inc. 401(k) Plan | Ray Laethem Buick GMC, Inc. | Detroit | MI | DC | 172 |
| Rco Engineering, Inc. 401(k) Plan | Rco Engineering, Inc. | Roseville | MI | DC | 748 |
| RDV Corporation 401(k) Retirement Plan | RDV Corporation | Grand Rapids | MI | DC | 242 |
| RDV Staffing, Inc. 401(k) Retirement Plan | RDV Staffing, Inc. | Grand Rapids | MI | DC | 241 |
| Realtruck Retirement Savings Plan | Realtruck Group, Inc. | Ann Arbor | MI | DC | 5,215 |
| R & E Automated Systems, LLC 401(k) Profit Sharing Plan | R & E Automated Systems, LLC | Bruce Township | MI | DC | 641 |
| Recaro Automotive North America, Inc. Retirement Plan | Recaro Automotive North America, Inc. | Clinton TWP | MI | DC | 165 |
| Redico Retirement Savings Plan | Redico, LLC. | Southfield | MI | DC | 667 |
| Redwater, Inc. Employee Stock Ownership Plan | Redwater, Inc. | Grand Rapids | MI | DC | 332 |
| Redwood Dental Group 401(k) Profit Sharing Plan and Trust | Redwood Dental Group | Troy | MI | DC | 1,810 |
| Reed City Group, LLC 401(k) Plan | Reed City Group, LLC | Reed City | MI | DC | 200 |
| Regional Medical Imaging PC 401(k) Plan | Regional Medical Imaging PC | Flint | MI | DC | 312 |
| Region IV A.A.A. 403(b) Plan | Region IV Area Agency on Aging, Inc. | Saint Joseph | MI | DC | 152 |
| Rehmann LLC 401(k) Plan | Rehmann LLC | Saginaw | MI | DC | 1,388 |
| Reliable Carriers, Inc. 401(k) Plan | Reliable Carriers, Inc. | Canton | MI | DC | 177 |
| Reliable Software Resources, Inc. 401(k) | Reliable Software Resources, Inc. | Northville | MI | DC | 126 |
| Reliance One 401(k) Plan | Reliance One, Inc. | Auburn Hills | MI | DC | 269 |
| Remembers 401(k) Plan | Remembers Finance LLC | Troy | MI | DC | 224 |
| Renk America Retirement Savings Plan | Renk America LLC | Muskegon | MI | DC | 684 |
| Renkim Corporation Employee Stock Ownership Plan | Renkim Corporation | Southgate | MI | DC | 188 |
| Renkim Corporation Profit SHARING/401(K) Plan | Renkim Corporation | Southgate | MI | DC | 176 |
| Repco-Lite Paints, Inc. Profit Sharing 401(k) Plan | Repco-Lite Paints, Inc. | Holland | MI | DC | 136 |
| Request Foods, Inc. Profit Sharing and Savings Plan | Request Foods, Inc. | Holland | MI | DC | 1,382 |
| Residential Opportunities, Incorporated Tax Sheltered 403(b) Plan | Residential Opportunities, Incorporated | Kalamazoo | MI | DC | 422 |
| Restaurant Partners Management Retirement Plan | Restaurant Partners Management | Grand Rapids | MI | DC | 599 |
| Resthaven 403(b) Retirement Plan | Resthaven | Holland | MI | DC | 568 |
| Retirement Benefit Plan of Gciu Detroit Newspaper Union 13N With Detroit Area Newspaper Publishers | Retirement Benefit Plan of Gciu Detroit Newspaper Union 13N W | Warren | MI | DB | 471 |
| Retirement Income Plan for Employees of Industrial Metal Products Corporation | Industrial Metal Products Corporation | Lansing | MI | DB | 137 |
| Retirement Plan for Hourly Rated Employees of Alma Products I, Inc. | Alma Products I, Inc. | Alma | MI | DB | 405 |
| Retirement Plan for Michigan Credit Union Employees 401(k) Savings Plan | Michigan Credit Union League | Royal Oak | MI | DC | 15,666 |
| Retirement Savings Plan for Employees of Edwards Garment Co. | Edwards Garment Co. | Kalamazoo | MI | DC | 257 |
| Rexair LLC Retirement Savings & Investment Plan | Rexair LLC | Troy | MI | DC | 266 |
| Rhetech, LLC 401(k) Savings Plan | Rhetech, LLC | Whitmore Lake | MI | DC | 116 |
| Rhoades McKee PC 401(k) Plan | Rhoades McKee PC | Grand Rapids | MI | DC | 122 |
| RHP Staffing Company 401(k) Plan | RHP Staffing Company | Farmington Hills | MI | DC | 1,054 |
| Ricardo LLC 401(k) Retirement Plan | Ricardo LLC | Van Buren Township | MI | DC | 266 |
| Richard Tool & Die Corporation 401(k) Plan | Rtdcorp Inc. | Belleville | MI | DC | 145 |
| Ridgeview Industries, Inc. Employee Stock Ownership Plan | Ridgeview Industries, Inc. | Grand Rapids | MI | DC | 584 |
| Rima Manufacturing Company Employees' Retirement Savings Plan and Trust | Rima Manufacturing Company | Hudson | MI | DC | 193 |
| Ritsema Associates Employee Stock Ownership Plan | The Herb Ritsema Co. DBA Ritsema Associates | Grandville | MI | DC | 140 |
| River City Mechanical 401(k) Plan | Dood Enterprises | Comstock Park | MI | DC | 155 |
| Riversbend Rehabilitation, Inc. 401(k) Plan | Riversbend Rehabilitation, Inc. | Bay City | MI | DC | 136 |
| Riverside Energy Michigan LLC 401(k) Plan | Riverside Energy Michigan LLC | Traverse City | MI | DC | 244 |
| RJG Technologies, Inc. 401(k) Profit Sharing Plan | RJG Technologies, Inc. | Traverse City | MI | DC | 120 |
| R.L. Adams Plastics, Inc. Profit Sharing & 401(k) Plan | R.L. Adams Plastics, Inc. | Wyoming | MI | DC | 126 |
| R L Morgan Company Profit Sharing Plan | R L Morgan Company | Flushing | MI | DC | 420 |
| Roberts Sinto Corporation Employees' Retirement and Savings Plan | Roberts Sinto Corporation | Grand Ledge | MI | DC | 215 |
| Robinson Industries Employee 401(k) Plan | Robinson Industries, Inc. | Coleman | MI | DC | 182 |
| Rochester Hills Chrysler-Jeep, Inc. 401(k) Profit Sharing Plan | Rochester Hills Chrysler-Jeep, Inc. | Rochester Hills | MI | DC | 166 |
| Rockford Construction Co. 401(k) Retirement Plan | Rockford Construction Company, Inc. | Grand Rapids | MI | DC | 418 |
| Rock Holdings & Associated Companies Savings Plan | Rock Holdings, Inc. | Detroit | MI | DC | 22,766 |
| Rockwell Medical, Inc. 401(k) Plan | Rockwell Medical, Inc. | Wixom | MI | DC | 342 |
| Roco Management, LLC 401(k) Plan | Roco Management, LLC | Bloomfield | MI | DC | 199 |
| Roger Zatkoff Company Employees' Profit Sharing Retirement Plan | Roger Zatkoff Company | Farmington Hills | MI | DC | 267 |
| Roland Berger LP 401(k) Savings Plan | Roland Berger LP | Detroit | MI | DC | 365 |
| Roman Manufacturing, Inc. Employees' Investment Plan | Roman Manufacturing, Inc. | Grand Rapids | MI | DC | 262 |
| Romeo-Rim, Inc. 401(k) Savings and Investment Plan | Romeo-Rim, Inc. | Romeo | MI | DC | 136 |
| Roofers Local 149 Defined Contribution Pension Fund | Roofers Local 149 DC Pension Plan | Troy | MI | DC | 1,615 |
| Roofers Local 149 Pension Fund | Roofers Local 149 Pension Fund | Troy | MI | DB | 2,553 |
| Roofers Local No. 86 Pension Fund | Board of Trustees, Roofers Local Union No. 86 Pension Fund | Troy | MI | DB | 247 |
| Roofers Union Local 30 Combined Annuity Fund | Joint Board of Trustees Roofers Union Local 30 | Troy | MI | DC | 1,985 |
| Roofers Union Local 30 Combined Pension Fund | Joint Board of Trustees Roofers Local Union 30 | Troy | MI | DB | 2,548 |
| Roofers Union Local No. 70 Pension Plan | Joint Board of Trustees of Roofers Union Local No. 70 Pension Plan | Troy | MI | DC | 552 |
| Rosedale Products, Inc. 401(k) Plan | Rosedale Products, Inc. | Ann Arbor | MI | DC | 119 |
| Rose Medical 401(k) Plan and Trust | Rose Medical | Grand Rapids | MI | DC | 189 |
| Ross Education Holdings, Inc. Profit Sharing & 401(k) Plan | Ross Education Holdings, Inc. | Clinton TWP | MI | DC | 914 |
| Rossetti Retirement Savings Plan | Rossetti, Inc. | Detroit | MI | DC | 118 |
| Ross Innovative Employment Solutions 401(k) Plan | Ross Innovative Employment Solutions | St. Clair | MI | DC | 8,734 |
| Roth Trucking, Inc. 401(k) Retirement Plan | Roth Trucking, Inc. | Grand Rapids | MI | DC | 162 |
| Roush 401(k) Profit Sharing Plan | Roush Industries, Inc. | Livonia | MI | DC | 5,131 |
| Routeone 401(k) Plan | Routeone, L.L.C. | Farmington Hills | MI | DC | 506 |
| Rowe Engineering, Inc. 401(k) Plan | Rowe, Inc. | Flint | MI | DC | 268 |
| Rowerdink, Inc. 401(k) Profit Sharing Plan | Rowerdink, Inc. | Grand Rapids | MI | DC | 163 |
| Rowley 401(k) Plan | Rowley Brothers, Inc. | Bay City | MI | DC | 367 |
| Royal Air Freight, Inc. 401(k) Plan | Royal Air Freight, Inc. | Waterford | MI | DC | 111 |
| Royal Technologies Corporation Employee Stock Ownership Plan | Royal Technologies Corporation | Hudsonville | MI | DC | 1,503 |
| Royal Technologies Corporation Profit Sharing and Retirement Savings Plan | Royal Technologies Corporation | Hudsonville | MI | DC | 1,606 |
| Royal Truck and Trailer Sales and Services, Inc. 401(k) Profit S | Royal Truck and Trailer Sales an | Northville | MI | DC | 207 |
| RSDC of Michigan LLC 401(k) Profit Sharing Plan & Trust | RSDC of Michigan LLC | Holt | MI | DC | 217 |
| RSS Trailer Repair 401(k) Plan | Russ' Steamer Service, LLC DBA RSS Trailer Repair, LLC | Traverse City | MI | DC | 227 |
| Russell a. Farrow (U.S.) Inc. 401(k) Plan | Russell a. Farrow (U.S.) Inc. | Plymouth | MI | DC | 176 |
| Russ' Restaurants Savings and Retirement Plan | Russ' of Holland, Inc. | Holland | MI | DC | 181 |
| R.W. Mercer Co. 401(k) Profit Sharing Plan | R.W. Mercer Company | Jackson | MI | DC | 198 |
| S. Abraham & Sons 401(k) Retirement Savings Plan | S. Abraham & Sons, Inc. | Grand Rapids | MI | DC | 675 |
| Sachse Construction & Development Company, LLC 401(k) Plan | Sachse Construction & Development Company, LLC | Detroit | MI | DC | 436 |
| Safari Circuits, LLC 401(k) Plan | Safari Circuits, LLC | Otsego | MI | DC | 182 |
| Safe Hands Warm Hearts Inc. 401(k) Plan | Safe Hands Warm Hearts Inc. | Novi | MI | DC | 262 |
| Safe-Harbor 401(k) Profit Sharing Plan for Employees of Hamilton Community Health Network, Inc. | Hamilton Community Health Network | Flint | MI | DC | 391 |
| Safety Technology Holdings, Inc. 401(k) Savings Plan | Safety Technology Holdings, Inc. | Farmington Hills | MI | DC | 616 |
| Saf-Holland, Inc. 401(k) Savings Plan | Saf-Holland, Inc. | Muskegon | MI | DC | 1,042 |
| Saga Communications, Inc. Employees' 401 (K) Savings & Investment Plan | Saga Communications Inc. | Grosse Pointe Farms | MI | DC | 883 |
| Saginaw Chippewa Indian Tribe of Michigan 401(k) Profit Sharing Plan | Saginaw Chippewa Indian Tribe of Michigan | Mt. Pleasant | MI | DC | 5,408 |
| Saginaw Control & Engineering, Inc. Salary Savings Plan | Saginaw Control & Engineering, Inc. | Saginaw | MI | DC | 566 |
| Saginaw Medical Center Pension Plan | Covenant Healthcare System | Saginaw | MI | DB | 221 |
| Saginaw Products Corporation 401(k) Plan | Saginaw Products Corporation | Saginaw | MI | DC | 158 |
| Salaried Employees Pension Plan of Toledo Technologies, Inc. | GT Technologies Inc. | Westland | MI | DB | 170 |
| Same Day Delivery 401(k) Plan | Same Day Delivery, Inc. | Grand Rapids | MI | DC | 142 |
| Sames North America Corporation 401(k) Plan | Sames North America Corporation | Plymouth | MI | DC | 118 |
| S. a. Morman & Company Profit Sharing 401(k) Plan | S. a. Morman and Company | Grand Rapids | MI | DC | 113 |
| Satellite Services, Inc. 401(k) Profit Sharing Plan | Satellite Services, Inc. | Marquette | MI | DC | 238 |
| Sault Tribe 401 (K) Plan | Sault Tribe | Sault Sainte Marie | MI | DC | 2,071 |
| Savings Plan for Employees of Real Estate One, Inc. | Real Estate One, Inc. | Southfield | MI | DC | 574 |
| Schaller Corporation 401(k) Plan | Schaller Corporation | Chesterfield | MI | DC | 254 |
| Schena Roofing & Sheet Metal Co., Inc. Employee Stock Ownership Plan | Schena Roofing & Sheet Metal Company, Inc. | Chesterfield | MI | DC | 113 |
| Scherdel Sales & Technology 401(k) Plan | Scherdel Sales & Technology, Inc. | Muskegon | MI | DC | 198 |
| Scheurer Hospital Employees Retirement Plan | Scheurer Hospital | Pigeon | MI | DC | 659 |
| Schuler, Inc. Salary Savings Plan | Schuler Incorporated | Canton | MI | DC | 334 |
| Schulte Controlled Group Retirement Plan | Hi-Tech Mold & Engineering, Inc. | Rochester Hills | MI | DC | 714 |
| Schupan & Sons, Inc. Profit Sharing and 401(k) Savings Plan | Schupan & Sons, Inc. | Kalamazoo | MI | DC | 690 |
| Schwab Industries, Inc. 401(k) Profit Sharing Plan | Schwab Industries, Inc. | Shelby TWP | MI | DC | 143 |
| Scott Group Custom Carpets, LLC 401(k) Plan | Scott Group Custom Carpets, LLC | Grand Rapids | MI | DC | 257 |
| S'Drol Metals, Inc. 401(k) Plan | S'Drol Metals, Inc. | Detroit | MI | DC | 150 |
| Seaver Associates 401(k) Plan | Seaver Associates Leasing, Inc. | Grand Haven | MI | DC | 123 |
| Seaver Associates 401(k) Plan | Seaver Associates Leasing, Inc. | Grand Haven | MI | DC | 123 |
| Second Nature Brands Employee Savings Plan | KNPC Holdco LLC DBA Second Nature Brands | Madison Heights | MI | DC | 587 |
| Secrest Wardle 401(K)RETIREMENT Plan | Secrest, Wardle, Lynch, Hampton, Truex, and Morley, PC | Troy | MI | DC | 201 |
| Security Police Fire Professionals of America Retirement Plan | International Union,security Police Fire Professionals of America | Roseville | MI | DC | 17,204 |
| See, Inc. 401(k) Plan | See, Inc. | Southfield | MI | DC | 227 |
| Segula Technologies USA Inc. | Segula Technologies USA, Inc. | Troy | MI | DC | 287 |
| Sekisui Voltek, LLC Retirement Plan | Sekisui Voltek, LLC | Coldwater | MI | DB | 370 |
| Semco Energy, Inc. Non-Union Employees' Retirement Plan | Semco Energy, Inc. | Port Huron | MI | DB | 451 |
| Semco Energy, Inc. Union Employees' Retirement Plan | Semco Energy, Inc. | Port Huron | MI | DB | 240 |
| Sensors, Inc. Employee Stock Ownership Plan | Sensors, Inc. | Saline | MI | DC | 124 |
| Ser-Metro Salary Reduction Plan and Trust | Ser-Metro Detroit, Jobs for Progress, Inc. | Detroit | MI | DC | 741 |
| Serra Automotive 401(k) Plan & Trust | Serra Automotive, Inc. | Fenton | MI | DC | 3,294 |
| Serve Electric 401(k) Retirement Plan | Serve Electric LLC | Sterling HTS | MI | DC | 216 |
| Service Express, LLC 401(k) Plan | Service Express, LLC | Grand Rapids | MI | DC | 783 |
| Serv-U-Success 401(k) Plan | Thrifty Retail Services, LLC | Grandville | MI | DC | 1,532 |
| Shaheen Automotive Group 401(k) Plan | Shaheen Automotive Group, Inc. | Lansing | MI | DC | 588 |
| Sheet Metal 7 Zone 3 Pension Fund | Sheet Metal 7 Zone 3 Pension Fund | Troy | MI | DB | 571 |
| Sheet Metal Workers Local 224 Pension Fund | Sheet Metal Workers Local 224 Pension Fund BD of Trustees | Troy | MI | DB | 795 |
| Sheet Metal Workers Local 7, Zone 1 Pension Plan | JT Trustees Sheet Metal WKRS #7 Zone 1 & 5 Cities | Troy | MI | DB | 1,164 |
| Sheet Metal Workers Local 7, Zone 2 Pension Plan | Joint Board of Trustees Sheet Meta Workers Local 7, Zone 2 Pension | Lansing | MI | DB | 817 |
| Sheet Metal Workers Local NO.20 Gary Area Pension | Trustees of Sheet Metal Workers Local 20 Gary Area Pension Fund | Lansing | MI | DB | 1,063 |
| Sheet Metal Workers Local No. 292 Pension Fund | Board of Trustees, Sheet Metal Workers Local No. 292 Pension Fund | Troy | MI | DB | 1,621 |
| Sheet Metal Workers Local Union No. 292 Annuity Fund | BD of Trustees Sheet Metal Workers Local Union No. 292 Annuity Fund | Troy | MI | DC | 979 |
| Sheet Metal Workers Local Union No. 80 Annuity Fund | The Trustees of Sheet Metal Workers' Local Union No 80 Annuity | Troy | MI | DC | 1,839 |
| Sheet Metal Workers Local Union No. 80 Pension Fund | Trustees of Sheet Metal Workers Local Union No. 80 Pension Fund | Troy | MI | DB | 3,275 |
| Shenango Incorporated Pension Plan | Shenango, LLC | Detroit | MI | DB | 360 |
| Sheridan Community Hospital 401(k) Plan | Sheridan Community Hospital | Sheridan | MI | DC | 199 |
| Sherriff-Goslin Company Profit Sharing Plan | Sherriff-Goslin Company | Battle Creek | MI | DC | 198 |
| Shift Digital Retirement Savings Plan | Shift, PPC, LLC | Birmingham | MI | DC | 800 |
| Shively Bros., Inc. Employee Stock Ownership Plan and Trust | Shively Bros., Inc. | Flint | MI | DC | 339 |
| Shively Bros., Inc. Profit Sharing Plan | Shively Bros., Inc. | Flint | MI | DC | 281 |
| Shoreline Fruit, LLC 401(k) Plan | Shoreline Fruit, LLC | Traverse City | MI | DC | 161 |
| Shoreline Power Services 401(k) Plan | Shoreline Power Services, Inc. | Williamsburg | MI | DC | 191 |
| Short's Brewing Company 401(k) Profit Sharing Plan | Short's Brewing Company, LLC | Elk Rapids | MI | DC | 147 |
| SHP / Mko 401(k) and Profit Sharing Plan | Mendelson Orthopedics, P.C. | Troy | MI | DC | 765 |
| Sidock Group Inc. 401(k) | Sidock Group, Inc. | Novi | MI | DC | 157 |
| Sidor Staffing 1, Corporation 401(k) Plan | Sidor Staffing 1, Corporation | White Lake | MI | DC | 272 |
| Sietsema Farms 401(k) Plan | Sietsema Farms Inc. | Allendale | MI | DC | 239 |
| Sightline Holdings, LLC 401(k) Plan | Sightline Holdings, LLC | Walker | MI | DC | 103 |
| Signal Advisors USA, Inc. 401(k) Plan | Signal Advisors USA, Inc. | Detroit | MI | DC | 163 |
| Signal Holdings 401(k) Plan | Signal Holdings LLC | Troy | MI | DC | 171 |
| Sign, Pictorial and Display Union Local 591 Supplemental Pension Fund | Sign, Pictorial and Display Union Local 591 Supplemental Pension | Bingham Farms | MI | DC | 101 |