AJR Inc.'s qualified plan provides for the allocation of employer contributions based upon a flat rate of four percent of each employee's compensation. Nathaniel's annual compensation is equal to $20,000 and his trust account receives $800 (4% x $20,000). Micaela's annual compensation is equal to $200,000 and her trust account receives an $8,000 employer contribution (4% x $200,000). Is the plan discriminatory?