MEMORANDUM OPINION
DEVINE, Chief Judge.
The highly commendable efforts of both the State of New Hampshire and the federal government to improve the health and welfare benefits available to working citizens give rise to this litigation. The issue presented for resolution is whether the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. § 1001, et seq., preempts a recent amendment to New Hampshire's statute, Revised Statutes Annotated...
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