38 pages. Excerpt: On April 17, 2008, we heard oral argument on the merits of the City's appeal. We now reverse the judgment of the district court and remand with instructions to enter summary judgment in favor of the City .... The Ordinance mandates that covered employers make 'required health care expenditures to or on behalf of' certain employees each quarter.... The Ordinance does not require any employer to adopt an ERISA plan or other health plan. Nor does it require any employer to provide specific benefits through an existing ERISA plan or other health plan.... Because the City-payment option offers San Francisco employers a realistic alternative to creating or altering ERISA plans, the Ordinance does not 'effectively mandate[] that employers structure their employee healthcare plans to provide a certain level of benefits.'  MORE >>