LANSING, Mich. (AP) — More than 100 local units of government in Michigan will be developing plans to ensure retirement benefits they promised employees and retirees are paid in the future.

The state Treasury department says Thursday that corrective actions are needed because of underfunded pensions, retirement health care plans or both.

The cities, counties and townships have to approve and submit plans to the Municipal Stability Board within 180 days. The plans must demonstrate underfunded statuses have been addressed.

A retirement pension plan meets the state's underfunded status if it is less than 60 percent funded and if an entity's required contribution is greater than 10 percent of the entity's total revenue. Retirement health care plans are considered underfunded if they are less than 40 percent funded and if the required contribution is greater than 12 percent of the total revenue.