Brokaski v. Delco Systems Operations, 2000 U.S. App. LEXIS 3222 (9^th Cir. Feb. 25, 2000) (unpublished)-This court reversed the district court's ruling that ERISA preempted Mr. Brokaski's state-law fraud and breach of contract claims against Delco. The court pointed out: "Under Graham v. Balcor Co., 146 F.3d 1052 (9^th Cir. 1998), 'ERISA does not preempt the state claims arising from [a] legal settlement, the subject matter of which is employee benefits, because [such a settlement] does not implicate the administration of an employee benefit plan.' Id. at 1055. ERISA preempts state law claims relating to "employee benefit plan[s]," not state law claims relating to employee benefits."