Any updates on Non-ERISA Governmental 401K plans

[JOH]

Hi all- I was looking back at some previous post (some over 10 years old) and I wanted to know if anyone had any updated information regarding Non-ERISA 401k plans (just high level information). Also does anyone know the answer and either source or citation for the following:

• Does a Non-ERISA 401k plan have reporting requirements, if so, i'm assuming fling under 5500?
• Can Non-ERISA 401k plan have Employer contribution element?
• Contributions to Non-ERISA 401k plan does not limit a participant's ability to contribute to their 457 plan, correct?
• Does the Non-ERISA 401k plan function like a ERISA 401k plan, same hardship requirements, RMD, etc...
• Also, does anyone know if there is a major difference between a Non-ERISA 401k plan and a ERISA 401k plan outside of who is eligible to sponsor one and possible reporting requirements. 

Any guidance would be helpful, thanks