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The Employee Retirement Income Security Act of 1974(ERISA) was enacted to provide a uniform body of benefits law to minimize the administrative and financial burdens of complying with conflicting state and federal directives. To accomplish this aim, ERISA � 514 provides that ERISA will preempt all state laws “insofar as they may now or hereafter relate to any employee benefits plan.” The breadth of this preemption provision has long been the subject of much debate and litigation. The topic takes its latest form in a dispute over whether ERISA’s broad preemption provision preempts state unclaimed property and escheat laws.

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