...employee benefit plan to be an insurance company. §514(b)(2)(B). "[T]he question whether a certain state action is preempted by federal law is one of...purpose of Congress is the ultimate touchstone.'"" AllisChalmers Corp. v. Lueck, 471 US 202, 208 (1985), quoting Malone v. White Motor Corp., 435 US 497,...

...is one of congressional intent. "The purpose of Congress is the ultimate touchstone ' " (Citations.) To discern Congress' intent we examine the explicit...language and the structure and purpose of the statute. (See FMC Corp. v HoWday, 498 US 111 S.Cl. 403. 407 L.Ed 2d (1990), citing Shaw v. Delta Air Lines,...