Treasury Regulations, Subchapter A, Sec. 1.401-0
From TaxAlmanac
Sec. 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).
(Sec. 411 Internal Revenue Code of 1954 (88 Stat. 901; 26 U.S.C. 411))
[T.D. 7501, 42 FR 42320, Aug. 23, 1977]
