Are governmental employer-sponsored HSAs treated as 414(d) plans?

[Keepingit Together 0]

I'm trying to figure out whether the 4975(g)(2) exception for 414(d) plans would apply to HSAs offered in connection with a health plan sponsored by a governmental employer.  Assume that the HSA arrangement is treated as employer-sponsored for ERISA purposes. Or -- does 414(d) refer only to 401(a) qualified plans?

Thanks for any thoughts.

[Carol V. Calhoun 63]

Quote

Under Internal Revenue Code Section 414(d), a governmental plan is an IRC Section 401(a) retirement plan...

https://www.irs.gov/retirement-plans/governmental-plans-under-internal-revenue-code-section-401-a  So an HSA is never a 414(d) plan.

A governmental HSA would be governmental plan under ERISA section 3(32).  So it is difficult to understand why it should be subject to 4975.  But there appears to be no statutory exemption.