Does anyone know whether any of the prototype plans that are currently being reviewed by the IRS will accomodate a governmental plan? I have a client that maintains a fairly simple money purchase pension "Fica replacement" plan that I would like to put on a prototype document if there is anything out there that would accomodate such a plan.

I would strongly caution you against using an ERISA prototype in conjunction with a governmental plan, since you may put the client at risk of conforming to rules of ERISA, and in fact out of compliance with State law, which usually governs. A governmental document is available, although typically cumbersome, from some insurance carriers. Since the plan in question is an alternative to Social Security, the above becomes even more sensitive due to the final regulations of 3221(B)(7)(F)