With no explanation, chose the best option from "A", "B", "C" or "D". at 1049 (employer joined insurer group to get insurance for employees, purchased insurance for all employees, and listed insurance in company manual as employment benefit); Hansen, 940 F.2d at 978 (employer assumed some responsibility for administration of program and signalled intent to provide benefits to employees, including booklet encouraging participation in plan). “[I]f an employer does no more than purchase insurance for her employees, and has no further involvement with the collection of premiums, administration of the policy, or submission of claims, she has not established an ERISA plan.” Kidder v. H & B Marine, Inc. 932 F.2d 347, 353 (5th Cir.1991); Memorial Hospital System v. Northbrook Life Ins. Co., 904 F.2d 236, 242 (5th Cir.1990). See also Donovan, 688 F.2d at 1373 (<HOLDING>) (emphasis added). The Colorado Court of

A: holding that disability plan established by state university for benefit of employees qualified for governmental plan exclusion
B: holding that no subsequent class actions may benefit from tolling when class certification has been denied
C: holding that healthcare plan established by the state of vermont for eligible employees qualified for governmental plan exclusion
D: holding purchase of a policy or multiple policies covering a class of employees offers substantial evidence that a plan has been established
D.