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Which State Law Reporting, Recordkeeping and Disclosure Mandates Does ERISA Permit that Relate to State Criminal, Insurance, Healthcare, Tax, Domestic Relations, Labor or Other State Laws?
Law Offices of Albert Feuer, via SSRN Link to more items from this source
Apr. 14, 2015

71 pages. "ERISA permits a state-law reporting or disclosure mandate directed at an ERISA plan, a plan participant or beneficiary, a plan sponsor or contributing employer, or a third party interacting with an ERISA plan, such as a service provider, that implements a state law that ERISA does not otherwise preempt, but only to the extent the mandate is needed for the effective administration of such state law.... Preemption is unaffected by whether the mandate arises from a law that explicitly refers to ERISA. Plan sponsors must comply with all state-law mandates that ERISA does not preempt regardless of plan terms. On the other hand, plan administrators must comply with all state-law mandates with which plan terms require compliance."

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