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PLANNED MKTG v. COATS & CLARK

71 N.Y.2d 442 (1988)

Planned Consumer Marketing, Inc., Appellant, v. Coats and Clark, Inc., Respondent. In the Matter of Coats and Clark, Inc., Respondent, v. Dry Dock Savings Bank et al., Respondents, and Edwin Lee, Individually and as Alleged Trustee of the Planned Consumer Marketing, Inc., Profit Sharing Plan, Appellant.

Court of Appeals of the State of New York.

Decided March 24, 1988.

Attorney(s) appearing for the Case

Stanley Geller for Planned Consumer Marketing, Inc., appellant, and Edwin Lee, appellant pro se.

Joseph J. Schiavone and Edwin David Robertson for Coats & Clark, Inc., respondent.

Chief Judge WACHTLER and Judges SIMONS, KAYE, HANCOCK, JR., BELLACOSA and DILLON concur.

ALEXANDER, J.

The Employee Retirement Income Security Act (ERISA) (29 USC § 1001 et seq.) mandates that all State laws, insofar as they relate to employee benefit plans, are superseded (29 USC § 1144 [a]) and that benefits provided by an employee benefit plan qualified under the act may not be assigned or alienated (29 USC § 1056 [d] [1]). The question presented is whether these provisions...

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