(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]