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Pension Resource

Treas. Reg. § 1.401-0

Scope and definitions.
eCFR editorial change effective 2016-05-18 · current · last amended by T.D. 7501, 42 FR 42320, Aug. 23, 1977
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(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).
Source credit, amendments & notes

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

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

Treas. Reg. § 1.401-0 — Scope and definitions. · eCFR editorial change effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401-0&asof=1989-10-03 · printed Oct 16, 2026
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  • (a) In general.
  • (b) Definitions.
Implements
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonus plans

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EffectiveThroughSourceAmended by
Apr 1, 1997currenteCFR editorial change effective 2016-05-18 run 2T.D. 7501, 42 FR 42320, Aug. 23, 1977View
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