this is far from true, as the mere incidental reference or effect of state laws on an ERISA plan does not provide the requisite basis for preemption. See Aetna Life Ins. Co. v. Borges, 869 F.2d 142, 146-47 (2nd Cir.), cert. denied, 493 U.S. 811, 110 S.Ct. 57, 107 L.Ed.2d 25 (1989) (stating that “[w]hat triggers ERISA preemption is not just any indirect effect on administrative procedures but rather an effect on the primary administrative functions of benefit plans, such as determining an employee’s eligibility for a benefit and the amount of that benefit”); see also Thiokol Corp. v. Roberts, 858 F.Supp. 674, 683-84 (W.D.Mich.1994), aff'd, 76 F.3d 751 (1996), cert. denied sub nom. Thiokol Corp. v. Revenue Div’n, Dep’t of Treasury, 520 U.S. 1271, 117 S.Ct. 2448, 138 L.Ed.2d 206 (1997) (<HOLDING>); accord Provience v. Valley Clerks Trust Fund,
holding that a termination of an erisa plans benefits must be based upon the plans terms and language holding that preemption was not required because michigans single business tax had only an incidental effect on erisa plans despite fact that tax was calculated based on plan contributions recognizing limits on the erisa preemption clause holding that an agreed decision in tax court had preclusive effect holding the economic effects that  claims might have on erisa plans are not sufficient for preemption to occur