reasons, I concur in the judgment. 1 . That section states: ' Except as provided in subsection (b) of this section, the provisions of this subchapter and subchapter III of this chapter shall supersede any and all State laws insofar as they may now or hereafter relate to any employee benefit plan described in section 1003(a) of this title and not exempt under section 1003(b) of this title. This section shall take effect on January 1, 1975. 29 U.S.C. § 1144(a). 2 . Id. § 1144(b)(2)(A) (“Except as provided in subparagraph (B), nothing in this subchapter shall be construed to exempt or relieve any person from any law of any State which regulates insurance, banking, or securities.”). 3 . La.Rev.Stat. Ann. § 40:2010 (2001). 4 . 29 U.S 724, 747, 105 S.Ct. 2380, 85 L.Ed.2d 728 (1985) (<HOLDING>). 6 . FMC Corp., 498 U.S. at 61, 111 S.Ct. 403
recognizing distinction between two types of waiver recognizing the open question recognizing distinction between tolling and estoppel recognizing a distinction between insured and uninsured plans leaving the former open to indirect regulation while the latter are not recognizing this distinction