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.

[EX Q]: 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
[EX A]: holding that erisa preempts claims for breach of contract breach of duty of good faith and fair dealing and negligent misrepresentations

[EX Q]: will "potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary." Pis.' Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs' motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court's November 9, 2007 opinion and order is amended, as follows: Defendant's cross-motion for partial summary judgment is granted, and plaintiffs' motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5)
Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc 6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc 6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc 6501e1a to omission of income
[EX A]: holding that gross income can include interest or dividends accruing to fathers ira

[EX Q]: and managed the other members of the conspiracy following her husband's arrest. Guerra has not established that the district court clearly erred in imposing the three-level enhancement under 3Bl.l(b). See id. She also argues that the district court erred when it applied the two-level weapons enhancement pursuant to 2D1.1(b)(l). A district court's determination that the 2Dl.l(b)(l) weapons enhancement applies is also a factual finding reviewed for clear error. United States v. Zapata-Lara, 615 F.3d 388, 390 (5th Cir.2010). To support the enhancement, the Government must demonstrate a "temporal and spatial relationship [between] the weapon, the drug trafficking activity, and the defendant." Id.; see also United States v. Cisneros-Gutierrez, 517 F.3d 751, 766 (5th Cir.2008) (<HOLDING>). If the Government satisfies its burden, "the
Holding statements: (A) holding intent may be inferred from large amount of marijuana (B) holding in a ease of a reverse sting operation the use of a large amount of drugs did not amount to sentencing factor manipulation (C) holding firearms large sums of cash and uncharged quantities of illegal drugs are admissible to show a defendant is involved in the distribution of illegal drugs (D) holding that a large amount of drugs increases the likelihood of weapons (E) holding the large quantity of drugs sufficient evidence of intent to distribute
[EX A]:
holding intent may be inferred from large amount of marijuana