# Treas. Reg. § 1.401-0: Scope and definitions.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.401-0>. Interprets 26 U.S.C. § 401.

(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). 

[T.D. 7501, 42 FR 42320, Aug. 23, 1977]