CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.401-0—Scope and definitions.

1.401-0—Scope and definitions.

(a) In general. Sections 1.401 through 1.401-14 (inclusive) reflect the provisions of section 401 prior to amendment by the Employee Retirement Income Security Act of 1974. The sections following § 1.401-14 and preceding § 1.402(a)-1 (hereafter referred to in this section as the “Post-ERISA Regulations”) reflect the provisions of section 401 after amendment by such Act.
(b) Definitions. For purposes of the Post-ERISA regulations—
(1) Qualified plan. The term “qualified plan” means a plan which satisfies the requirements of section 401(a).
(2) Qualified trust. The term “qualified trust” means a trust which satisfies the requirements of section 401(a).

Code of Federal Regulations

(Sec. 411 Internal Revenue Code of 1954 (88 Stat. 901; 26 U.S.C. 411 ))

Code of Federal Regulations

[T.D. 7501, 42 FR 42320, Aug. 23, 1977]