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- Title
O Preemption, Where Art Thou?: ERISA's Lost State and Local Tax Preemption.
- Authors
SOMMER, MARK F.; LOYD, MARK A.; BARBER, JENNIFER Y.
- Abstract
The article reflects the issue of state law and local tax preemption of the U.S. Employee Retirement Income Security Act of 1974 (ERISA). It depicts that the main aim of the U.S. Congress in such preemption is to simplify the administration of employee benefit plans for multistate employers by using single set of regulations, and to prevent states from using state legislation and regulations to undermine ERISA. It discusses the court case Monumental Life Insurance Co. v. Department of Revenue.
- Subjects
EMPLOYEE Retirement Income Security Act of 1974; ACTIONS &; defenses (Law); LOCAL taxation; STATE laws; UNITED States. Congress; EMPLOYEE benefits; TAX laws
- Publication
Tax Lawyer, 2011, Vol 64, Issue 4, p783
- ISSN
0040-005X
- Publication type
Article