Section 127 Educational Assistance Program

[Guest crs]

Is a governmental employer that sponsors a Section 127 plan subject to the discrimination rules under Section 127, namely Section 410(b)? Section 410© states that Section 410(b) doesn't apply to a governmental plan, which would apply in the case of a retirement plan but its not clear whether the exclusion would apply in the case of a welfare plan such as a Section 127 plan. I would appreciate anyone's thoughts.