This document is about a Department of Labor advisory opinion on whether ERISA Section 514(a) preempts the application of Texas Unclaimed Property Statutes to unclaimed benefits of participants in the Luby's Cafeterias, Inc. Employees Profit-Sharing and Retirement Trust. The opinion concludes that ERISA Section 514(a) would preempt the application of the state unclaimed property law in this case.
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