Defendant. _______________________________________/ The Police Officers Labor Counsel Non-Supervisory Unit of Eaton County Sheriff Department (the “Deputies”), and, MUNICIPAL EMPLOYEES RETIREMENT SYSTEM OF MICHIGAN (“MERS”), a Michigan public corporation as Trustee and Assignee for Eaton County, BRIEF AMICUS CURIAE OF THE AMERICAN ACADEMY OF ACTUARIES IN THE CIRCUIT COURT FOR THE COUNTY OF EATON STATE OF MICHIGAN