Brief Case
Pension Resource

Treas. Reg. § 1.401(a)-1

Post-ERISA qualified plans and qualified trusts; in general.
CFR 2005 annual edition (revised as of 2005-04-01) · superseded Apr 1, 2006 · last amended by T.D. 7748, 46 FR 1695, Jan. 7, 1981
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(a) Introduction
(1) In general. This section and the following regulation sections under section 401 reflect the provisions of section 401 after amendment by the Employee Retirement Income Security Act of 1974 (Pub. L. 93-406) (“ERISA”).
(2) [Reserved]
(b) Requirements for pension plans—(1) Definitely determinable benefits. (i) In order for a pension plan to be a qualified plan under section 401(a), the plan must be established and maintained by an employer primarily to provide systematically for the payment of definitely determinable benefits to its employees over a period of years, usually for life, after retirement.
(ii) Section 1.401-1(b)(1)(i), a pre-ERISA regulation, provides rules applicable to this requirement, and that regulation is applicable except as otherwise provided.
(iii) The use of the type of plan provision described in § 1.415-1(d)(1) which automatically freezes or reduces the rate of benefit accrual or the annual addition to insure that the limitations of section 415 will not be exceeded, will not be considered to violate the requirements of this subparagraph provided that the operation of such provision precludes discretion by the employer.
Source credit, amendments & notes

[T.D. 7748, 46 FR 1695, Jan. 7, 1981]

Treas. Reg. § 1.401(a)-1 — Post-ERISA qualified plans and qualified trusts; in general. · CFR 2005 annual edition (revised as of 2005-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29-1&asof=1989-05-31 · printed Oct 16, 2026
On this page
  • (a) Introduction
  • (b) (b) Requirements for pension plans—(1) Definitely determina…
  • (ii) (ii) Section 1.401-1(b)(1)(i), a pre-ERISA regulation, prov…
Implements
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonus plans
Cited by (code & regs)
Guidance addressing this section
IRS / Treasury
Notices
  • Notice 2008-98 Nov 3, 2008 — This notice provides that the IRS and Treasury intend to amend the normal retirement age regulations to change the effective date for governmental plans to pla… (b)(1)(i)
Also cited in 20 other documents
IRS / Treasury
Revenue Procedures
  • Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … (b)(2)(b)(2)(v)
    Modified by Rev. Proc. 2026-30
  • Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (b)(2)(b)(2)(v)
    Superseded by Rev. Proc. 2026-4
  • Rev. Proc. 2024-4Superseded Jan 2, 2024 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (b)(2)(b)(2)(v)
    Superseded by Rev. Proc. 2025-4
  • Rev. Proc. 2023-37 Dec 18, 2023 — This revenue procedure sets forth the rules regarding qualified pre-approved plans and section 403(b) pre-approved plans, and combines, conforms, clarifies, an… (b)(2)(b)(2)(v)
  • Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (b)(2)(b)(2)(v)
    Superseded by Rev. Proc. 2024-4
  • Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (b)(2)(b)(2)(v)
    Superseded by Rev. Proc. 2023-4
  • Rev. Proc. 2021-4Superseded Jan 4, 2021 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… (b)(2)
    Superseded by Rev. Proc. 2022-4
  • Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… (b)(2)
  • Rev. Proc. 2014-6 Jan 2, 2014 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)(2)
  • Rev. Proc. 2013-6 Jan 2, 2013 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)(2)
  • Rev. Proc. 2012-6Superseded Jan 3, 2012 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)(2)
    Superseded by Rev. Proc. 2013-6
  • Rev. Proc. 2008-50 Sep 2, 2008 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… (b)(2)
Proposed Rules
  • 81 FR 4599Proposed Jan 27, 2016 — Applicability of Normal Retirement Age Regulations to Governmental Pension Plans (b)(1)(b)(1)(i)(b)(2)(b)(2)(i)(b)(2)(ii)(b)(2)(iii)
  • REG-148393-06Proposed Sep 24, 2007 — Proposed regulations under section 402 of the Code clarify that a payment from a qualified plan for an accident or health insurance premium generally constitut… (b)(1)(ii)
  • REG-130241-04Proposed Jul 5, 2005 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… (b)(1)
  • REG-114726-04Proposed Nov 22, 2004 — Proposed regulations under section 401(a) of the Code provide rules permitting distributions to be made from a pension plan under a phased retirement program a… (b)
Notices
Treasury Decisions
  • T.D. 9319 Apr 30, 2007 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… (b)(1)(iii)

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 2006CFR 2005 annual edition (revised as of 2005-04-01) run 127T.D. 7748, 46 FR 1695, Jan. 7, 1981View
Apr 1, 2006Mar 31, 2008CFR 2007 annual edition (revised as of 2007-04-01) run 127T.D. 7748, 46 FR 1695, Jan. 7, 1981View · Redline (sign in)
Apr 1, 2008currenteCFR editorial change effective 2016-05-18 run 2T.D. 9325, 72 FR 28606, May 22, 2007View · Redline (sign in)
Provision-level history (blame)