sense of the phrase, if it has a connection with or reference to such a plan.’ ” Pilot Life Ins. Co. v. Dedeaux, — U.S.-, 107 S.Ct. 1549, 1553, 95 L.Ed.2d 39 (1987), quoting Metropolitan Life Ins. Co. v. Massachusetts, 471 U.S. 724, 739, 105 S.Ct. 2380, 2389, 85 L.Ed.2d 728 (1985); Shaw v. Delta Air Lines, Inc., 463 U.S. 85, 96-97, 103 S.Ct. 2890, 2899-2900, 77 L.Ed.2d 490 (1983).
In addition, the Ninth Circuit has held that ERISA preemption extends even to state common-law causes of action that “do not explicitly refer to employee benefit plans.” Scott v. Gulf Oil Corp., 754 F.2d 1499, 1504 (9th Cir.1985). Thus, many courts have found preemption where the plaintiffs claims, although formed under theories of state common-law, were really ways of restating claims for employee benefits governed by ERISA. See, e.g., Dedeaux, 107 S.Ct. at 1551-58 (plaintiff’s common-law causes of action alleging improper processing of claim for disability benefits preempted by ERISA); Blau v. Del Monte Corp., 748 F.2d 1348, 1356-57 (9th Cir.1985) (plaintiffs’ common-law causes of action alleging denial of benefits under severance allowance policy preempted by ERISA), cert. denied, 474 U.S. 865, 106 S.Ct. 183, 88 L.Ed.2d 152 (1985).
Nevertheless, the Ninth Circuit has also recognized that “while the scope of section 514(a) is broad, it is not all-encompassing.” Martori Bros. Distrib. v. James-Massengale, 781 F.2d 1349, 1356 (9th Cir.) opinion amended, 791 F.2d 799, cert. denied, — U.S. -, 107 S.Ct. 435, 93 L.Ed.2d 385 (1986). In Martori, employers violated the Agricultural Labor Relations Act by refusing to bargain in good faith. As a remedy, the Board ordered employers to pay their employees a compensation differential which included wages and fringe benefits. The employers argued that the make-whole order related to ERISA plans the employers already had. The court rejected the preemption argument, stating:
“Some state actions may affect employee benefit plans in too tenuous, remote or peripheral a manner to warrant a finding that the law ‘relates to’ the plan.” ... “[W]e ... presume that [in enacting ERISA] Congress did not intend to preempt areas of traditional state regulation.”
Id. at 1356, quoting Shaw, 463 U.S. at 100 n. 21, 103 S.Ct. at 2901 n. 21, and Metropolitan Life Insurance Co. v. Massachusetts, 471 U.S. 724, 105 S.Ct. 2380, 2389, 85 L.Ed.2d 728 (1985).
The Martori court set forth the following four categories of state laws that have been found to relate to ERISA plans for purposes of preemption:
First, laws that regulate the type of benefits or terms of ERISA plans. Second, laws that create reporting, disclosure, funding, or vesting requirements for ERISA plans. Third, laws that provide rules for the calculation of the amount of benefits to be paid under ERISA plans. Fourth, laws and common-law rules that provide remedies for misconduct growing out of the administration of the ERISA plan.
Id. at 1357 (footnotes omitted). The court then concluded:
The principle underlying all of these decisions would appear to be that the state law is preempted by section 514(a) if the conduct sought to be regulated by the state law is “part of the administration of an employee benefit plan”; that is, the state law is preempted if it regulates the matters regulated by ERISA: disclosure, funding, reporting, vesting, and enforcement of benefit plans.
Id. at 1357-1358, quoting Scott, 754 F.2d at 1505.
Applying the standard set forth in Mar-tori to this case, plaintiff’s state law claims are preempted only if they concern matters regulated by ERISA. In determining that they do not, this court relies on the recent Ninth Circuit case Sorosky v. Burroughs Corp., 826 F.2d 794 (9th Cir.1987).
In Sorosky, plaintiff challenged his layoff and subsequent termination on the ground that he had been fired because of his age. He pleaded causes of action for breach of contract/wrongful discharge, misrepresentation, breach of the implied covenant of good faith and fair dealing,