View all text of Subjgrp 2 [§ 1.401-0 - § 1.401(k)-5]
§ 1.401-0 -
(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).