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SHOFER v. HACK CO.

No. 165, September Term, 1990.

324 Md. 92 (1991)

595 A.2d 1078

RICHARD SHOFER v. THE STUART HACK COMPANY ET AL.

Court of Appeals of Maryland.

September 17, 1991.

Attorney(s) appearing for the Case

Anthony P. Palaigos (Thomas A. Bowden, Blum, Yumkas, Mailman, Gutman & Denick, P.A., all on brief), Baltimore, for appellant.

Janet M. Truhe (Lee B. Zaben, Semmes, Bowen & Semmes, Linda M. Schuett, John J. Ryan, Frank, Bernstein, Conaway & Goldman, all on briefs), Baltimore, for appellees.

Argued before MURPHY, C.J., and ELDRIDGE, RODOWSKY, McAULIFFE, CHASANOW and KARWACKI, JJ.

RODOWSKY, Judge.

This case presents issues of exclusive federal jurisdiction and of federal preemption of state law under the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1001 through 1461. The action is brought by a retirement plan participant against a nonfiduciary consultant to the plan for loss, including liability for income taxes, interest and penalties, allegedly caused by tax advice negligently rendered by the consultant...

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