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Pension Resource

Treas. Reg. § 1.401(a)-1

Post-ERISA qualified plans and qualified trusts; in general.
eCFR editorial change effective 2016-05-18 · current · last amended by T.D. 9325, 72 FR 28606, May 22, 2007
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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 or attainment of normal retirement age (subject to paragraph (b)(2) of this section). A plan does not fail to satisfy this paragraph (b)(1)(i) merely because the plan provides, in accordance with section 401(a)(36), that a distribution may be made from the plan to an employee who has attained age 62 and who is not separated from employment at the time of such distribution.
(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(a)-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.
(2) Normal retirement age
(i) General rule. The normal retirement age under a plan must be an age that is not earlier than the earliest age that is reasonably representative of the typical retirement age for the industry in which the covered workforce is employed.
(ii) Age 62 safe harbor. A normal retirement age under a plan that is age 62 or later is deemed to be not earlier than the earliest age that is reasonably representative of the typical retirement age for the industry in which the covered workforce is employed.
(iii) Age 55 to age 62. In the case of a normal retirement age that is not earlier than age 55 and is earlier than age 62, whether the age is not earlier than the earliest age that is reasonably representative of the typical retirement age for the industry in which the covered workforce is employed is based on all of the relevant facts and circumstances.
(iv) Under age 55. A normal retirement age that is lower than age 55 is presumed to be earlier than the earliest age that is reasonably representative of the typical retirement age for the industry in which the covered workforce is employed, unless the Commissioner determines that under the facts and circumstances the normal retirement age is not earlier than the earliest age that is reasonably representative of the typical retirement age for the industry in which the covered workforce is employed.
(v) Age 50 safe harbor for qualified public safety employees. A normal retirement age under a plan that is age 50 or later is deemed to be not earlier than the earliest age that is reasonably representative of the typical retirement age for the industry in which the covered workforce is employed if substantially all of the participants in the plan are qualified public safety employees (within the meaning of section 72(t)(10)(B)).
(3) Benefit distribution prior to retirement. For purposes of paragraph (b)(1)(i) of this section, retirement does not include a mere reduction in the number of hours that an employee works. Accordingly, benefits may not be distributed prior to normal retirement age solely due to a reduction in the number of hours that an employee works.
(4) Effective date. Except as otherwise provided in this paragraph (b)(4), paragraphs (b)(2) and (3) of this section are effective May 22, 2007. In the case of a governmental plan (as defined in section 414(d)), paragraphs (b)(2) and (3) of this section are effective for plan years beginning on or after January 1, 2009. In the case of a plan maintained pursuant to one or more collective bargaining agreements that have been ratified and are in effect on May 22, 2007, paragraphs (b)(2) and (3) of this section do not apply before the first plan year that begins after the last of such agreements terminate determined without regard to any extension thereof (or, if earlier, May 24, 2010. See § 1.411(d)-4, A-12, for a special transition rule in the case of a plan amendment that increases a plan's normal retirement age pursuant to paragraph (b)(2) of this section.
Source credit, amendments & notes

[T.D. 7748, 46 FR 1695, Jan. 7, 1981, as amended by T.D. 9319, 72 FR 16894, Apr. 5, 2007; T.D. 9325, 72 FR 28606, May 22, 2007]

Treas. Reg. § 1.401(a)-1 — Post-ERISA qualified plans and qualified trusts; in general. · eCFR editorial change effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29-1&asof=2014-02-24 · printed Oct 16, 2026
On this page
  • (a) Introduction
  • (b) Requirements for pension plans
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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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)