schedule, and designates the amount of employee contribution based on insurance principles of risk distribution.”); Introduction—Fundamentals of Self-Funding, Employer’s Guide to Self-Insuring Health Benefits ¶ 200, available at 2001 WL 35727768 (“[Historically, self-funding was used primarily by large companies that employed enough workers to establish their own sizeable risk pool and had significant cash flow that would allow them to bear the risk of paying claims without fear that the risk would harm the company substantially.”). Aetna retorts that Boeing’s STD plan can constitute “insurance” under California law only if “the risk element of the contract is the principal object and purpose of the agreement,” See Transp. Guar. Co. v. Jellins, 29 Cal.2d 242, 174 P.2d 625, 629 (1946) (<HOLDING>) (citation omitted); Garamendi, 7 Cal.Rptr.3d
holding that the question whether a cause of action exists is not a question of jurisdiction and therefore may be assumed without being decided holding that the relevant inquiry is not whether the court has discretion to facilitate notice but whether this is an appropriate case in which to exercise discretion holding that it is not holding that the relevant question is not whether risk is involved or assumed but rather whether that or something else to which it is related in the particular plan is its principal object and purpose holding that it is not necessary to ascertain whether a plan is tax qualified but only that it is covered by erisa