active participant

(5)For purposes of this subsection, the term “active participant” means, with respect to any plan year, an individual— (A)who is an active participant in— (i)a plan described inwhich includes a trust exempt from tax under section 501(a), (ii)an annuity plan described in section 403(a), (iii)a plan established for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing, (iv)an annuity contract described in section 403(b), (v)a simplified employee pension (within the meaning of), or (vi)any simple retirement account (within the meaning of), or (B)who makes deductible contributions to a trust described in section 501(c)(18).

Source

26 USC § 219(g)(5)


Scoping language

None: Default is title Scope
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