Treas. Reg. § 1.401-0

Scope and definitions.

eCFR editorial change effective 2016-05-18 · current text · last amended by T.D. 7501, 42 FR 42320, Aug. 23, 1977

(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).

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401-0&asof=2012-08-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.