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Moreover, ERISA preempts any state law that may apply to such plans.

An employee who agrees to the termination of his or her employment contract or who provokes dismissal by his or her misconduct is not entitled to unemployment allowance payments, since he or she is not affected by 'involuntary unemployment' as defined in law.It enables the employee to claim unemployment allowance and, from the employer's perspective, ensures that no legal action will be taken to challenge the termination on grounds of unfair dismissal.However, such an arrangement may represent a breach of the law if backdated documents are drafted and used, as the Criminal Division of the Court of Appeal has recently held.Background Facts Labour Court decision Superior Court of Justice decision Comment In the context of a dismissal, legal arrangements with the aim of obtaining unemployment allowance payments for employees who would not normally be entitled to them can result in criminal prosecution.The practice of providing the employment and social services authorities with backdated documents and disguising the nature of the termination of an employment contract in order to obtain unemployment allowance payments may constitute the criminal offences of forgery and use of forgeries.Their wishes or any subsequent agreement as to a different date are irrelevant.