ERISA preemption and the states: a new look at the issue

Article Abstract:

Some states are requesting exemptions from Employee Retirement Income Security Act (ERISA) preemption to enabled them to enact health care reforms, but allowing states to establish separate taxing and financing schemes would be contrary to the intent of ERISA. ERISA was enacted to provide national standards for employee benefit plans and to provide employers with the certainty and efficiency of meeting a single set of standards. State taxation, state pooling of plans and state rate setting will not provide solutions to health care financing problems.

Analysis, Qualified benefit plans, Health care reform

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Conflict preemption versus complete preemption in ERISA cases

Article Abstract:

US Supreme Court case law has established the distinction between conflict preemption under section 514(a) of the Employee Retirement Income Security Act (ERISA) and complete preemption under ERISA section 502(a). If conflict preemption is present, the claim stays in state court and the preemption claim can be offered as a defense. Complete preemption is an exception to the well-pleaded complaint rule, and the suit must be removed to federal court for the court to determine whether a federal question is, in fact, present under ERISA.

United States, Cases, Employee benefits, Removal of causes, states

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ERISA preemption: gain tax case sets a new precedent and raises new issues

Article Abstract:

Morgan Guaranty Trust Co. v. Tax Appeals Tribunal, a New York Court of Appeals case, marked the first time a court considered whether ERISA preempted a general state tax on pension plan earnings. The court found in favor of the ERISA preemption, which means New York and other financially hard-pressed states cannot levy income taxes on funds in ERISA plans. The case may even mean that states can no longer impose unrelated business income taxes and others that are levied on tax exempt organizations such as ERISA plans.

Taxation, Pension funds, State taxation

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