You obviously have no idea what the Court does on a daily basis. Why don't you read the ERISA section of the tax code and tell me your opinion of whether the drafters intended it to preempt state law regarding reimbursement provisions of employee benefit plans?
Irrelevant - As this question could be answered by anyone who was presented it whom then would have time to research and come to a conclusion.
To suggest only those in the Legal field are qualified is ridiculous.