Are loans available from 401(a) plans that are not 401(k)s?
Does it matter if the employer is a private entity or a governmental entity? If so, how?

Cites would be helpful.

Thanks.

IRC § 72 (p) Loans treated as distributions.

(4) Qualified employer plan, etc.
For purposes of this subsection —
(A) Qualified employer plan.—

(i) In general. The term 'qualified employer plan' means—

(I) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a) ,

(II) an annuity plan described in section 403(a) , and

(III) a plan under which amounts are contributed by an individual's employer for an annuity contract described in section 403(b) .

(ii) Special rule. The term "qualified employer plan" shall include any plan which was (or was determined to be) a qualified employer plan or a government plan.

(B) Government plan. The term 'government plan' means any plan, whether or not qualified, established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing.