Does IRC 105(h) apply to governmental plans?

[IRC401]

If a government sets up a self-inusred medical reimbursement plan, is it subject to the nondiscrimination rules of IRC 105(h). I don't see an exemption, but it seems unlikely that a governmental plan would be subject to a nondiscrimination rule. Am I missing something? Thank you.

[Carol V. Calhoun]

From what I can gather, the IRS has not been anxious to enforce section 105(h) for any employers, much less governmental ones, after the fiasco with (now repealed) section 89. However, there is not a specific exemption for governmental plans.