401k 403b 457 for a fire district

Can a Fire District set up a 401k plan?  Or does it have to be 403b or 457?   

It is a political subdivision of a Town and they, as a governmental entity, have the authority to assess taxes.  It is not a tax-exempt entity granted exemption from income tax under IRC section 501(C). 

Thank you.

Doesn't appear as if a 401(k) or 403(b) would be permitted.  A 457(b) plan would be allowed.

Good Luck!

I'd think you could swing a 401(a) profit sharing only plan though.

I infer the firefighters are being paid, in which case I have nothing to say.

If these are volunteer workers, then I have seen (many years ago) plans set up for volunteer firefighters, which (plans) did not fall under any of the usual federal tax provisions for tax-exempt plans, but are a creature of municipal law (i.e., the municipality is setting money aside for them, and I suppose such benefits are taxed as ordinary income when distributed).   Generally such a plan is written by an attorney (and sometimes an actuary for a DB-style plan) working with the municipality.   Typically the municipality has a specific law authorizing the plan and its formula, and an official who interprets/enforces that law).