http://www.sqlskills.com/blogs/paul/a-sql-server-dba-myth-a-day-2630-nested-transactions-are-real/
Point to remember:
ROLLBACK will do two things that's important to be aware of...
1) It will rollback all work back to the *first* or *outermost* BEGIN TRAN
2) It will also *reset* @@TRANCOUNT to zero (no matter the previous value)
Recall getting the error below when you forget to use @@Transcount>0 before rollback
"Transaction count after EXECUTE indicates a mismatching number of BEGIN and COMMIT statements. Previous count = 1, current count = 0."
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