What is the test for whether a state law has a reference to an employee benefit plan?

The first part of this inquiry is whether the state law has a "reference to" an employee benefit plan. Paulsen, 559 F.3d at 1082. "To determine whether a law has a forbidden 'reference to' ERISA plans," the court considers "whether (1) the law 'acts immediately and exclusively upon ERISA plans,' or (2) 'the existence of ERISA plans is essential to the law's operation.'" Id. (quoting Golden Gate Rest. Ass'n v. City & Cty. of S.F., 546 F.3d 639, 657 (9th Cir. 2008)).