The IRS regulations deem certain plans to have satisfied the minimum coverage requirements of IRC 410(b) and thus exempt them from testing. Which of the following plan is NOT included in those exceptions: a. Plans that cover all nonexcludable employees b. Plans that benefit only NHCEs in a given plan year c. Plans that benefit only collectively bargained employees (i.e., union employees) d. Plans maintained by an employer that has only HCE employees e. Plans that benefit only non-union hourly employees