Yes. In general, qualified governmental plans are subject to the tax qualification rules that existed prior to the enactment of ERISA. Therefore, many of ERISA’s and subsequent legislation’s tax-qualification requirements, including a prohibition on discrimination in favor of highly compensated employees, accelerated vesting, etc., do not apply to governmental plans. This fact makes such plans an ideal vehicle for providing either a broad-based plan for all employees or enhanced benefits for targeted employees or groups of employees with maximum flexibility in plan design and a minimum of cost.