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HIGGINS v. CUSHMAN S. COLBY, C.P.A., P.A.

No. 94-881.

140 N.H. 765 (1996)

MARIE T. HIGGINS v. CUSHMAN S. COLBY, C.P.A., P.A., & a.

Supreme Court of New Hampshire.

April 9, 1996.

Attorney(s) appearing for the Case

McKittrick Law Offices, of North Hampton (J. Joseph McKittrick on the brief and orally), for the plaintiff.

Casassa & Ryan, of Hampton (Robert A. Casassa on the brief and orally), for defendant Cushman S. Colby, C.P.A., P.A.

Hall, Hess, Kenison, Stewart, Murphy & Keefe, of Manchester (Kathryn B. Johnston on the brief, and Frank E. Kenison orally) for defendants United Plans, Inc. and Durham Life Insurance Company.

JOHNSON, J.

The plaintiff, Marie Higgins, appeals the order of the Superior Court (Mohl, J.) dismissing her State contract and tort claims because they are preempted by the Employee Retirement Income Security Act of 1974 (ERISA). See 29 U.S.C. §§ 1001 et seq. (1994). We affirm.

The plaintiff was employed by defendant Cushman S. Colby, P.A. (Colby), an accounting firm in Hampton. In January 1988, the

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