26 C.F.R. § 1.401-0. - § 1.401-0 Scope and Definitions.

Current as of January 1, 1970

Section 1.401-0 - § 1.401-0 Scope and Definitions.Section 1.401-0 - § 1.401-0 Scope and Definitions.

Section 1.386-1.400 - §§ 1.386-1.400 [reserved]Section 1.401-1 - § 1.401-1 Qualified Pension, Profit-sharing, and Stock Bonus Plans.

§ 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]

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