§ 1.401-0. Scope and definitions.
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/us/cfr/t26/s§ 1.401-0·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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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U.S. Code
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- 88 Stat. 901
- T.D. 7501
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