Cite as: 520 U. S. 833 (1997)
Opinion of the Court
distributed, since those rights are based on the flawed theory that they had an interest in the undistributed benefits. Pp. 844-854. 82 F. 3d 90, reversed.
Kennedy, J., delivered the opinion of the Court, in which Stevens, Scalia, Souter, and Thomas, JJ., joined, and in which Rehnquist, C. J., and Ginsburg, J., joined as to Part III. Breyer, J., filed a dissenting opinion, in which O'Connor, J., joined, and in which Rehnquist, C. J., and Ginsburg, J., joined except as to Part II-B-3, post, p. 854.
Marian Mysing Livaudais argued the cause for petitioner. With her on the briefs were John Catlett Christian, F. Pierre Livaudais, and James F. Willeford.
Paul R. Q. Wolfson argued the cause for the United States as amicus curiae urging reversal. With him on the brief were Acting Solicitor General Dellinger, Deputy Solicitor General Kneedler, J. Davitt McAteer, Allen H. Feldman, Nathaniel I. Spiller, and Judith D. Heimlich.
Edward J. Deano, Jr., argued the cause for respondents. With him on the brief were Guy L. Deano, Jr., and Theresa D. Bewig.*
Justice Kennedy delivered the opinion of the Court.† We consider whether the Employee Retirement Income Security Act of 1974 (ERISA), 88 Stat. 832, as amended, 29 U. S. C. § 1001 et seq., pre-empts a state law allowing a non-*Briefs of amici curiae urging reversal were filed for the American Association of Retired Persons by Mary Ellen Signorille, Cathy Ventrell-Monsees, and Melvin Radowitz; and for the Employers Council on Flexible Compensation by Daniel B. Stone.
Richard P. Ieyoub, Attorney General of Louisiana, Thomas S. Halligan, Assistant Attorney General, William A. Reppy, Jr., and Cynthia A. Samuel filed a brief for the State of Louisiana as amicus curiae urging affirmance.
Robert E. Temmerman, Jr., Keith P. Bartel, Randolph B. Godshall, and Michael J. Jones filed a brief for the Estate Planning, Trust and Probate Law Section of the State Bar of California as amicus curiae.
†The Chief Justice and Justice Ginsburg join Part III of this opinion.
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