Back to Federal guidance
State plan reporting before ERISA preemption
Summary A requester wanted DOL to stop a state board from demanding a plan report. DOL said ERISA section 514 preemption began January 1, 1975, so the state could still require its Form R-2 for prior periods. The letter was confined to that pre-effective-date reporting dispute.
Document
Federal opinion letter
Agency
U.S. Department of Labor, Employee Benefits Security Administration (EBSA)
Document number
P/OPINION 75-129
Date issued
June 26, 1975
Status
Unknown
EBSA's index does not mark withdrawn or superseded opinions; still posted on dol.gov as of 2026-10-26.
Status last verified October 26, 2026
Topics
Apply this to your situation
This page explains the general guidance. Ask about your specific situation and see what current federal labor law says, with citations.
About this page: The full text below is the official document from U.S. Department of Labor, Employee Benefits Security Administration (EBSA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
P/OPINION 75-129
514
June 26, 1975
Dear :
This is in reply to your letter of January 15, 1975,
on behalf of . would
like the Internal Revenue Service or the Department of
Labor to inform the Health, Welfare and Retirement
Trust Funds Board of the [State] that it cannot require the
filing of Forms R-2 since the Employee Retirement Income
Security Act of 1974 (ERISA) has preempted all State law.
I am advised by of this Department
that it is true that section 514(a) of the ERISA provides
that the provisions of Title I and Title IV shall supersede
any and all State law insofar they may may now or hereafter
relate to any employee benefit plan described in section 4(a)
and not exempt under 4(b) as of January 1, 1975. However,
states will still have the authority to require reports covering
periods prior to this date. [State], therefore, would have the
authority to require the filing of its Form R-2 for any period
prior to January 1, 1975. The Department of Labor would have
no jurisdiction in this matter.
I hope this information will assist you in replying to
. As requested, your correspondence is returned.
Sincerely,
What does federal law require in your situation?
Ezel checks current federal labor law against your facts and answers with citations.
Opens in Ezel Pro.
- Checks the law as it stands today, not only this page
- Cites every source it relies on, so you can verify it
- Chat, drafting and research in one workspace