Governmental retirement plans are currently generally exempt from nondiscrimination requirements for Code Sec 401(a), 401(k), 401(m), etc. purposes. However, if a governmental DB plan provides post-retirement medical benefits, is it subject to the nondiscrimination requirements of Reg. Sec. 1.401-14 which, if vioalated , would cause the plan to lose its qualification under Code Sec. 401(a)?
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