SELF-INSURANCE INSTITUTE OF AMERICA, INC., Plaintiff-Appellee, v. Claire KORIOTH, Et Al., Defendants-Appellants

ON PETITIONS FOR REHEARING

(Opinion September 15, 5th Cir.1994, 32 F.3d 175)

Before LAY, 1 DUHÉ and DeMOSS, Circuit Judges. DUHÉ, Circuit Judge:

Defendants-Appellants, certain state officials of Texas, ask that we reverse an award of back taxes and attorneys’ fees against them and in favor of Self-Insurance Institute of America (SIIA). SIIA, an association whose members include self-insured ERISA plan sponsors and third party administrators, sued to enjoin enforcement of a maintenance tax on contract administrators of insurance plans (Tex.Ins.Code art. 21.07-6 (West Supp. 1995)) against ERISA…