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 section 1.401-14 and preceding section 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--
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]