sql try/catch rollback/commit – preventing erroneous commit after rollback

I always thought this was one of the better articles on the subject. It includes the following example that I think makes it clear and includes the frequently overlooked @@trancount which is needed for reliable nested transactions

PRINT 'BEFORE TRY'
BEGIN TRY
    BEGIN TRAN
     PRINT 'First Statement in the TRY block'
     INSERT INTO dbo.Account(AccountId, Name , Balance) VALUES(1, 'Account1',  10000)
     UPDATE dbo.Account SET Balance = Balance + CAST('TEN THOUSAND' AS MONEY) WHERE AccountId = 1
     INSERT INTO dbo.Account(AccountId, Name , Balance) VALUES(2, 'Account2',  20000)
     PRINT 'Last Statement in the TRY block'
    COMMIT TRAN
END TRY
BEGIN CATCH
    PRINT 'In CATCH Block'
    IF(@@TRANCOUNT > 0)
        ROLLBACK TRAN;

    THROW; -- raise error to the client
END CATCH
PRINT 'After END CATCH'
SELECT * FROM dbo.Account WITH(NOLOCK)
GO