active participant
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 219 — in this section (19 versions over time)
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 in section 401(a) which 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 section 408(k)), or
(vi) any simple retirement account (within the meaning of section 408(p)), or
(B) who makes deductible contributions to a trust described in section 501(c)(18).
26 U.S.C. § 432 — for purposes of this section
The term “active participant” means, in connection with a multiemployer plan, a participant who is in covered service under the plan.
29 U.S.C. § 1085 — for purposes of this section
The term “active participant” means, in connection with a multiemployer plan, a participant who is in covered service under the plan.