Active Participant

Active Participant

A taxpayer who is covered by an employer-maintained qualified retirement plan, or a qualified self-employed retirement plan, if even for only one day during the year.
References in periodicals archive ?
The most active participant in the primary market for its own account this year is UniCredit Bulbank AD.
Therefore, even though the taxpayer here was not aware that he was enrolled, and had no vested rights under the plan, he was considered to be an active participant because he had accrued benefits under the plan during the year in question.
The phase-out range for a married couple filing jointly is between $167,000 and $177,000 for a spouse who is not an active participant and between $89,000 and $109,000 for a spouse who is an active participant.
The phaseout range for a single individual who is an active participant is between $56,000 and $66,000.
Written by an active participant in children's and women's ministry, A Child's ABCs Of Praise is a deeply spiritual book that skillfully blends learning the alphabet to with learning how to love and praise God.
A taxpayer may have been an active participant in an employer's plan and have an AGI high enough to eliminate the deduction (Sec.
A metallurgist with a patent and many technical papers to his credit, he served frequently in AFS positions and committees and was an active participant in the Steel Founders' Society of America, Crystal Lake, Ill.
Gus Mancuso from the Army's SADBU office was a very active participant in the workshop bringing with him the added insight of the warfigher's perspective.
Patton continued, "Lee is a valued member of our Advisory Board and the faculty, a mentor to our students and an active participant in our conferences and panels.
As an active participant in the industry, Whitman sees challenges ahead for agri-marketing.
As an active participant, BMC Software is taking part in the testing of DB2 V8 in its early release stage.