"[G]overnmental plans within the meaning of section 414(d), other than those maintained by State or local governments or political subdivisions ... shall be treated as satisfying the requirements of section 401(a)(4), 401(a)(26), 401(k)(3), and 401(m) until the first plan year beginning on or after January 1, 2002 ... [T]he regulations under sections 401(a)(4), 401(a)(5), 401(l), and 414(s) apply to nonelecting church plans only for plan years beginning on or after January 1, 2002."  MORE >>