Can a 403(b) plan (deferrals only -- no Employer contributions) be offered in a discriminatory fashion to only certain groups of employees?

[katieinny]

Since "deferral only" 403(b) plans are not ERISA plans, can they be offered to only certain groups of employees in a fashion that would normally be considered discriminatory in a qualified plan? Perhaps only to a HCE group, for example?

[QDROphile]

See 403(b) (12)