ERISA applicability to post termination employer contribution

[Guest dob]

A 501©(3) organization which has a number of current employees would like to make 403(b) nonelective contributions only on behalf of its retired executive director for up to 5 years after retirement. The former executive director would not be considered highly compensated under 414(q), but was highly paid compared to other employees of the organization.) I don't think I need to worry about nondiscrimination; however, any thoughts as to whether I can take the position that this arangement is not subject to ERISA because it does not provide retirement income to "employees" (i.e., it covers only one individual who is not a current employee)?