5 pages. Excerpt: [In Golden Gate Restaurant Assoc. v. City and County of San Francisco] Plaintiff and the Secretary of Labor as amicus made two central preemption arguments. First, they argued that the city-payment option creates an ERISA plan. Second, they argued that even if the city-payment option does not establish an ERISA plan, an employer's obligation to make payments at a certain level 'relates to' the ERISA plans of covered employers and is thus preempted. The Ninth Circuit rejected both arguments.  MORE >>