§ 1.401-0. Scope and definitions.

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

• qualified plan § 1.401-0(b)(1)
• qualified trust § 1.401-0(b)(2)

Other regulations under § 401

• § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
• § 1.401-2 Impossibility of diversion under the trust instrument.
• § 1.401-3 Requirements as to coverage.
• § 1.401-6 Termination of a qualified plan.
• § 1.401-7 Forfeitures under a qualified pension plan.
• § 1.401-9 Face-amount certificates—nontransferable annuity contracts.
• § 1.401-10 Definitions relating to plans covering self-employed individuals.
• § 1.401-14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
• § 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
• § 1.401(a)-2 Impossibility of diversion under qualified plan or trust.
• § 1.401(a)-4 Optional forms of benefit (before 1994).
• § 1.401(a)-11 Qualified joint and survivor annuities.
• § 1.401(a)-12 Mergers and consolidations of plans and transfers of plan assets.
• § 1.401(a)-13 Assignment or alienation of benefits.
• § 1.401(a)-14 Commencement of benefits under qualified trusts.
• § 1.401(a)-15 Requirement that plan benefits are not decreased on account of certain Social Security increases.
• § 1.401(a)-16 Limitations on benefits and contributions under qualified plans.
• § 1.401(a)-19 Nonforfeitability in case of certain withdrawals.
• § 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
• § 1.401(a)-21 Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
• § 1.401(a)-30 Limit on elective deferrals.
• § 1.401(a)-50 Puerto Rican trusts; election to be treated as a domestic trust.
• § 1.401(a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
• § 1.401(a)(4)-0 Table of contents.
• § 1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
• § 1.401(a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan.
• § 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
• § 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
• § 1.401(a)(4)-5 Plan amendments and plan terminations.
• § 1.401(a)(4)-6 Contributory defined benefit plans.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 401 Qualified pension, profit-sharing, and stock bonus plans
• § 411 Minimum vesting standards

Regulations it cites

• § 1.401-14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
• § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. August 23, 1977Issued by T.D. 7501 (42 FR 42320)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Pension, Profit-Sharing, Stock Bonus Plans, etc.

Nearby sections

• § 1.401-0 Scope and definitions.
• § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
• § 1.401-2 Impossibility of diversion under the trust instrument.
• § 1.401-3 Requirements as to coverage.
• § 1.401-6 Termination of a qualified plan.