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Active participant

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).

The determination of whether an individual is an active participant shall be made without regard to whether or not such individual’s rights under a plan, trust, or contract are nonforfeitable. An eligible deferred compensation plan (within the meaning of section 457(b)) shall not be treated as a plan described in subparagraph (A)(iii).

in view

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▸rulespec code

Shown source

statutes/26/219/g.yaml

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Rules

applicable_dollar_amount_joint_base

Parameter

source: 26 USC 219(g)(3)(B)(i)

- name: applicable_dollar_amount_joint_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: In the case of a taxpayer filing a joint return, $80,000.
  versions:
    - effective_from: '1990-01-01'
      formula: '80000'

applicable_dollar_amount_other_base

Parameter

source: 26 USC 219(g)(3)(B)(ii)

- name: applicable_dollar_amount_other_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: any other taxpayer ... $50,000
  versions:
    - effective_from: '1990-01-01'
      formula: '50000'

applicable_dollar_amount_separate_base

Parameter

source: 26 USC 219(g)(3)(B)(iii)

- name: applicable_dollar_amount_separate_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: married individual filing a separate return, zero
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

spouse_not_active_participant_applicable_dollar_amount_base

Parameter

source: 26 USC 219(g)(7)(A)

- name: spouse_not_active_participant_applicable_dollar_amount_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(7)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: shall be $150,000
  versions:
    - effective_from: '1990-01-01'
      formula: '150000'

phaseout_denominator_joint

Parameter

source: 26 USC 219(g)(2)(A)(ii)

- name: phaseout_denominator_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: $20,000 in the case of a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: '20000'

phaseout_denominator_other

Parameter

source: 26 USC 219(g)(2)(A)(ii)

- name: phaseout_denominator_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: $10,000
  versions:
    - effective_from: '1990-01-01'
      formula: '10000'

minimum_limitation_before_complete_phaseout

Parameter

source: 26 USC 219(g)(2)(B)

- name: minimum_limitation_before_complete_phaseout
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: No dollar limitation shall be reduced below $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

reduction_rounding_multiple

Parameter

source: 26 USC 219(g)(2)(C)

- name: reduction_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: multiple of $10
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

inflation_adjustment_start_year_threshold

Parameter

source: 26 USC 219(g)(8)

- name: inflation_adjustment_start_year_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 219(g)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: after 2006
  versions:
    - effective_from: '1990-01-01'
      formula: '2006'

inflation_rounding_multiple

Parameter

source: 26 USC 219(g)(8)

- name: inflation_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: nearest multiple of $1,000
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

reserve_component_active_duty_exception_limit_days

Parameter

source: 26 USC 219(g)(6)(A)

- name: reserve_component_active_duty_exception_limit_days
  kind: parameter
  dtype: Count
  source: 26 USC 219(g)(6)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: in excess of 90 days
  versions:
    - effective_from: '1990-01-01'
      formula: '90'

volunteer_firefighter_accrued_benefit_limit

Parameter

source: 26 USC 219(g)(6)(B)(ii)

- name: volunteer_firefighter_accrued_benefit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(6)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: not more than an annual benefit of $1,800
  versions:
    - effective_from: '1990-01-01'
      formula: '1800'

volunteer_firefighter_annuity_commencement_age

Parameter

source: 26 USC 219(g)(6)(B)(ii)

- name: volunteer_firefighter_annuity_commencement_age
  kind: parameter
  dtype: Count
  source: 26 USC 219(g)(6)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: single life annuity commencing at age 65
  versions:
    - effective_from: '1990-01-01'
      formula: '65'

spouses_filing_separately_living_apart_not_treated_as_married

Derived

source: 26 USC 219(g)(4)

- name: spouses_filing_separately_living_apart_not_treated_as_married
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        husband_and_wife_file_separate_returns
        and husband_and_wife_live_apart_at_all_times_during_taxable_year

reserve_component_participation_not_active_participant_solely_for_that_participation

Derived

source: 26 USC 219(g)(6)(A)

- name: reserve_component_participation_not_active_participant_solely_for_that_participation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(6)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: unless such individual has served in excess of 90 days on active duty
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        participates_in_government_plan_by_reason_of_reserve_component_service

        and active_duty_days_other_than_training_during_year <=
        reserve_component_active_duty_exception_limit_days

volunteer_firefighter_participation_not_active_participant_solely_for_that_participation

Derived

source: 26 USC 219(g)(6)(B)

- name: volunteer_firefighter_participation_not_active_participant_solely_for_that_participation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(6)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        volunteer_firefighter_participates_in_government_plan_based_on_activity_as_volunteer_firefighter

        and volunteer_firefighter_accrued_annual_benefit_as_single_life_annuity_at_age_65 <=
        volunteer_firefighter_accrued_benefit_limit