{"data":{"id":"us/26-cfr-1.401-0","jurisdiction":"us","citation":"26 CFR 1.401-0","heading":"-0 Scope and definitions.","body":"(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.\n(b) Definitions. For purposes of the Post-ERISA regulations—\n(1) Qualified plan. The term “qualified plan” means a plan which satisfies the requirements of section 401(a).\n(2) Qualified trust. The term “qualified trust” means a trust which satisfies the requirements of section 401(a).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"c0a5d87d8ecef3cd35c1efb3f131995f4ea022e1e3cc3363631fb50fcdb6dddd","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.386-1.400","next":"us/26-cfr-1.401-1"},"notice":"GroundRules: Original legal text. Not legal advice."}