Under the changes in the SBJPA did this allow 401(k)'s to be offered to Government as well as Non-Profits? I am getting conflicting information, so references would be appreciated.

Thanks

State and local governments can NOT sponsor 401(k) plans (unless they are pre 5/6/86 grandfathered plans). Code, section 401(k)(4)(B)(ii).

The law was changed to allow PUDs to adopt 401(k) plans. See IRC § 401(k)(7)(B)(i)(II). This may be the reason you are getting conflicting information.