Michigan Compiled Laws — Tax Chapters 205-208, 211
MCL 206.993 — Construction and interpretation of act and agreement
This act and any agreement under this act shall not be construed or interpreted to do any of the following:
(a) Give any designated beneficiary any rights or legal interest with respect to an account unless the designated beneficiary is the account owner.
(b) Give residency status to an individual merely because the individual is a designated beneficiary.
Source: official text