In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

Standards Enforcement v. Dillingham Constr., Inc., 519 U.S. 316,-, 117 S.Ct. 832, 838, 136 L.Ed.2d 791 (1997) (citations omitted). The Supreme Court has held that ERISA preempts state common law tort and contract causes of action asserting improper processing of a claim for benefits under an insured employee benefit plan. Pilot Life, 481 U.S. at 57. The detailed provisions of ERISA § 502(a) set forth a comprehensive civil enforcement scheme that “would be completely undermined if ERISA-plan participants and beneficiaries were free to obtain remedies under state law that Congress rejected in ERISA.” Id. at 54, 107 S.Ct. 1549. Similarly, we have held that state law tort and contract claims as well as violations of a state insurance statute are preempted by ERISA. Tingey, 953 F.2d at 1131 (<HOLDING>). In a factually similar case, we held that 
 Holding statements: (A) holding that erisa preempts claims for breach of contract breach of duty of good faith and fair dealing and negligent misrepresentations (B) holding plaintiffs causes of action for breach of contract breach of the duty of good faith and fair dealing intentional infliction of emotional distress and violations of the arizona insurance code were preempted by erisa (C) holding that erisa  514a preempts claims for breach of contract breach of duty of good faith and fair dealing negligence and intentional infliction of emotional distress (D) holding that a claim for intentional infliction of emotional distress was preempted where it was based on the same conduct as a preempted claim for breach of the covenant of good faith and fair dealing (E) holding that the plaintiffs state common law causes of actions for breach of contract and breach of the duty of good faith and fair dealing as well as a statutory cause of action for unfair insurance practices under the california insurance code were preempted by erisa
holding that erisa preempts claims for breach of contract breach of duty of good faith and fair dealing and negligent misrepresentations

to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government’s requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words “Refused for Fraud” scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden 
 Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is  justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion
holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances

the Railroad Retirement Board”; therefore, she “assumed that reporting her earnings to either government agency” satisfied her obligation to report. Id. Most pointedly, she said, “I never thought I would be charged twice for going over the limit and lose all that money I had earned or I would not have worked past the limit.” AR at 45. This court has divided on the question whether, under the governing statutes, Burns could “be charged twice for going over the limit,” thereby “los[ing] all [the] money she had earned.” In light of the division on the court, it is all the more difficult to charge her with fault for her understanding of the advice she received from the Administration and the Board concerning benefit offsets for excess earnings. Cf. Hays v. Finch, supra, 306 F.Supp. at 120 (<HOLDING>). In sum, on the record this case presents, the 
 Holding statements: (A) holding plaintiff not at fault in accepting a lump sum social security benefit a second time observing that the agencys fault finding might be appropriate if plaintiff were an accountant (B) holding that under michigans reformed tortliability scheme the defendant union was not entitled to a setoff for a settlement received by plaintiff and holding that michigans allocation of fault scheme would permit the trier of fact to allocate fault regardless of whether all tortfeasors were parties to the proceeding (C) holding that the mere application for other benefits is not fault (D) holding that an eic was neither a social security benefit nor a local public assistance benefit (E) recognizing the benefit of alternative determinations in the social security review process

holding that under michigans reformed tortliability scheme the defendant union was not entitled to a setoff for a settlement received by plaintiff and holding that michigans allocation of fault scheme would permit the trier of fact to allocate fault regardless of whether all tortfeasors were parties to the proceeding