| 1 | UAW Retiree Medical Benefits Tr Detroit | $96.1B | $3.5B | $62.9B |
| 2 | Dte Energy Company Veba Tr Detroit | $5.5B | $39.2M | $1.3B |
| 3 | Blue Cross Blue Shield of Michigan Bargaining Unit Internal Health Detroit | $483.1M | -$10.6M | $409.1M |
| 4 | Ohio Carpenters Health Fund Troy | $212.7M | $158.4M | $171.4M |
| 5 | Research Foundation for the City University of New York Detroit | $130.7M | $63.0M | $260.5M |
| 6 | Michigan Regional Council of Carpenters Employee Benes Veba Fd Troy | $122.3M | $100.3M | $111.2M |
| 7 | Wolverine Power Marketing Cooperative Cadillac | $93.7M | $93.7M | $36.1M |
| 8 | Trinity Health Welfare Benefit Tr Livonia | $63.9M | $25.9M | $188.4M |
| 9 | City of Detroit Post 2014 Non Safety Employee Retiree Health Car Detroit | $59.9M | $8.4M | $47.1M |
| 10 | Dearborn Schools Employee Healthcare Program Voluntary Emplo Dearborn | $43.7M | $43.7M | $43.4M |
| 11 | Spfpa and Participating Employershealth and Welfare Trust Fund Roseville | $41.0M | $41.0M | $14.8M |
| 12 | Mount Elliott Cemetery Clinton Twp | $39.7M | $26.9M | $345.5M |
| 13 | Composition Roofers Union Local 30 Combined Health & Welfare Plan Troy | $37.1M | $20.1M | $31.5M |
| 14 | Plumbers and Pipefitters Local Union 333 Health & Welfare Fund Lansing | $26.7M | $19.5M | $23.5M |
| 15 | Blue Cross Blue Shield of Michigan Non-bargaining Unit Internal Detroit | $26.0M | $3.1M | $30.2M |
| 16 | UAW Retirees of the Dana Corporation Health and Welfare Tru Troy | $21.6M | $21.6M | $376.4M |
| 17 | West Michigan Plumbers & Fitters Local 174 Health & Welfare Troy | $21.6M | $19.5M | $36.0M |
| 18 | Jenkins Foundation Dexter | $21.4M | $0 | $38.7M |
| 19 | Pipefitters Local No 636 Retiree Ins Fund Troy | $16.9M | $11.3M | $17.9M |
| 20 | Post Retirement Benefit Plan and Trust for Eligible Employees of la Lansing | $14.3M | $13.5M | $274.1M |
| 21 | Uaw-fca-ford-general Motors Legal Services Plan Trust Detroit | $13.8M | $13.8M | $9.7M |
| 22 | Lakeland Regional Health System Associate Benefit Program Trust Grand Rapids | $13.8M | $4.3M | $19.1M |
| 23 | International Transmission Company Retiree Benefit Trust Novi | $13.6M | $4.2M | $123.7M |
| 24 | Coalition of Detroit Public Safety Unions Tr Lansing | $13.4M | $13.4M | $24.5M |
| 25 | Uaw-gm Voluntary Employees Beneficiary Association Trust Fund Warren | $12.9M | $12.9M | $16.6M |
| 26 | Ua Local 190 Individual Hra Plan and Trust Troy | $12.4M | $2.5M | $12.8M |
| 27 | Uaw-ford Voluntary Employees Beneficiary Association Trust Fund Detroit | $11.7M | $11.7M | $34.6M |
| 28 | Rehmann Group LLC Employee Welfare Benefit Plan Veba Saginaw | $11.6M | $11.6M | $2.5M |
| 29 | Holland Community Hospital Authority Self Insurance Fund Holland | $9.8M | $3.5M | $26.4M |
| 30 | Builders and Contractorssupplemental Unemployment Benefit T Jenison | $9.2M | $9.1M | $7.1M |
| 31 | Edward W Sparrow Hosp Assoc Mna Employees Health Reimb Arrangement Lansing | $9.1M | $3.9M | $27.4M |
| 32 | Boilermakers and Blacksmiths Afl-cio Local No 169 Employee Secu Bingham Farms | $8.4M | $4.6M | $6.9M |
| 33 | Mission Based Health Benefits INC Lansing | $5.3M | $5.3M | $1.3M |
| 34 | Fisher Companies Veba Mt Pleasant | $5.3M | $5.3M | $540K |
| 35 | Plumbers & Pipefitters Local No 333 Joint Apprenticeship & Training Fu Lansing | $4.8M | $4.8M | $8.2M |
| 36 | Flint Area Sheet Metal Workers Health & Welfare Fund Troy | $4.1M | $4.1M | $6.1M |
| 37 | Michiana Area Electrical Workers Plan 4 Trust Lansing | $3.5M | $3.2M | $10.3M |
| 38 | Mary Free Bed Insurance Company Pcc Grand Rapids | $3.5M | $2.5M | $4.7M |
| 39 | Bmwed Health Fund Novi | $3.4M | $3.4M | $4.7M |
| 40 | Blue Cross Blue Shield of Michigan Long Term Disability Tr Detroit | $3.4M | $56K | $5.0M |
| 41 | Professional Law Enforcement Association Tr Rochester | $3.3M | $2.0M | $3.2M |
| 42 | Semco Energy INC Union Veba Tr Port Huron | $3.0M | $803K | $11.7M |
| 43 | Phi Phi Zeta House Corporation Howell | $2.0M | $2.0M | $3.4M |
| 44 | National Equipment Finance Association INC Ada | $1.6M | $1.6M | $1.7M |
| 45 | Sheet Metal Workers Local 292 Supplemental Unemployment Benefit Troy | $1.6M | $657K | $2.9M |
| 46 | Abatement Workers National Vacation Fund Troy | $1.6M | $1.6M | $309K |
| 47 | International Brotherhood of Boilermakers Great Lakes Region Lansing | $1.6M | $1.6M | $16.5M |
| 48 | Plumbers Local 98 Sub Trust Fund Troy | $1.5M | $1.2M | $8.5M |
| 49 | Upper Peninsula Power Company Union Veba Trust Marquette | $1.1M | $1.0M | $26.9M |
| 50 | Police Officers Association of Michigan INC Veba Redford | $1.1M | $333K | $4.1M |