RETIREMENT FUND TRUST OF PLUMBING v. FRANCHISE TAX

Nos. 88-6355, 88-6415.

909 F.2d 1266 (1990)

RETIREMENT FUND TRUST OF THE PLUMBING, etc., et al., Plaintiffs-Appellants, v. FRANCHISE TAX BOARD, et al., Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided July 16, 1990.


Attorney(s) appearing for the Case

James A. Bowles, Hill, Farrer & Burrill, Los Angeles, Cal., for plaintiffs-appellants.

Raymond B. Jue, Deputy Atty. Gen., Los Angeles, Cal., for defendants-appellees.

Before GOODWIN, Chief Judge, and SCHROEDER and BEEZER, Circuit Judges.


BEEZER, Circuit Judge:

Two ERISA-regulated trust funds and their trustees appeal a grant of summary judgment in favor of officials of the State of California. The district court held that the state's tax levy and withholding procedures are not preempted by federal law. We affirm in part and vacate in part.

I

FACTS

The Employee Retirement Income Security Act of 1974 ("ERISA" or "the Act")

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