[Code of Federal Regulations] [Title 26, Volume 5] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.401-0] [Page 9] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) DEFERRED COMPENSATION, ETC.--Table of Contents 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 Sec. 1.401-14 and preceding Sec. 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]