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Text of Second Circuit Opinion That ERISA Preempts Vermont State Reporting Requirements for Health Plans (PDF)
U.S. Court of Appeals for the Second Circuit Link to more items from this source
Feb. 5, 2014
"We hold that the reporting requirements of the Vermont statute and regulation have a 'connection with' ERISA plans (though no 'reference to' them) and are therefore preempted as applied. Our holding is supported by the principle ... that 'reporting' is a core ERISA function shielded from potentially inconsistent and burdensome state regulation.... Not every state law imposing a reporting requirement is preempted.... But the reporting mandated by the Vermont statute and regulation is burdensome, time-consuming, and risky. Even considered alone, the Vermont scheme triggers preemption; considered as one of several or a score of uncoordinated state reporting regimes, it is obviously intolerable." [Liberty Mut. Ins. Co. v. Donegan, No.12-4881-cv (2d Cir. Feb. 4, 2014); includes a vigorous dissent by Judge Straub.]

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