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- Title
HATTEM V. SCHWARZENEGGER: TERMINATING PREEMPTION CHALLENGES TO STATE TAXATION OF ERISA PLANS' UNRELATED BUSINESS TAXABLE INCOME.
- Authors
Geiblum, Yonatan
- Abstract
The article discusses the Second Circuit decision ruling in Hattem v. Schwarzenegger that the Employee Retirement Income Security Act of 1974 (ERISA) did not preempt the California law taxing unrelated business taxable income (UBTI) of tax exempt trusts. The author evaluates the case's approach to the connection prong of ERISA preemption and attempts to identify flaws in its analysis by providing an overview of ERISA's preemption clause, the case and the court's opinion.
- Subjects
CALIFORNIA; UNITED States; LEGAL judgments; RETIREMENT income laws; STATE taxation; INCOME tax; TAX laws; INTERNAL revenue
- Publication
Tax Lawyer, 2006, Vol 60, Issue 1, p215
- ISSN
0040-005X
- Publication type
Article