With no explanation, chose the best option from "A", "B", "C" or "D". 29 U.S.C. § 1144(b)(2)(B); FMC Corp. v. Holliday, 498 U.S. 52, 57-58, 61, 111 S.Ct. 403, 407, 112 L.Ed.2d 356 (1990). The deem-er clause provides: “Neither an employee benefit plan described in section 1003(a) of this title, which is not exempt under section 1003(b) of this title (other than a plan established primarily for the purpose of providing death benefits), nor any trust established under such a plan, shall be deemed to be an insurance company or other insurer, ... or to be engaged in the business of insurance ... for purposes of any law of any State purporting to regulate insurance companies, [or] insurance contracts____” 29 U.S.C. § 1144(b)(2)(B). Subsections 668.5(3) and 668.5(4) are state laws that regulate insurance. See FMC Corp., 498 U.S. at 58-61, 111 S.Ct. at 407-09 (<HOLDING>). Therefore, we conclude that Hy-Vee, as a

A: holding that a statute of general applicability was not enacted for the purpose of regulating the business of insurance
B: holding pennsylvania statute regulating subrogation is a law regulating insurance
C: holding a state has a substantial interest in regulating the practice of law within the state
D: holding that subsequent congressional statute regulating registration of aliens retroactively preempted state law
B.