Final answer:
Qualified retirement plans cannot legally discriminate against non-executives as per federal laws like Title VII of the Civil Rights Act of 1964 and the Age Discrimination in Employment Act of 1967. Retirement benefits are part of the terms of employment which must be offered equally without discrimination.
Step-by-step explanation:
The query focuses on the legality of qualified retirement plans with regard to their treatment of non-executives. Qualified retirement plans are bound by various federal laws, including the Title VII of the Civil Rights Act of 1964 and the Age Discrimination in Employment Act of 1967, which make it illegal for employers to discriminate against any employee on the basis of age, race, color, religion, sex, or national origin, among others. This means that such plans cannot discriminate against non-executives when it comes to the terms, conditions, or privileges of employment, which include benefits like retirement contributions.
While the specific retirement plan types have evolved over time (with defined benefits plans becoming less common, replaced by defined contribution plans like 401(k)s and 403(b)s), the principle of non-discrimination remains a cornerstone of employment law.