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| Text: EBSA Advisory Opinion 2005-18A Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]  [Official Guidance] Aug. 16, 2005 Excerpt: [This advisory opinion addresses w]hether section 514(a) of ERISA preempts amendments to the Washington State Insurance Code that provide for a premium tax and high-risk pool assessment to be paid by self-funded multiple employer welfare arrangements (MEWAs). |
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