An individual is considered an active participant in an employer-sponsored retirement plan merely because an individual's spouse is an active participant for any part of a plan year in applying the IRA phase-out provision.

Question

Quizplus · Accepted Answer

An individual is not considered an active participant in an employer-sponsored retirement plan solely because their spouse is an active participant. The IRA phase-out provision applies separately to each spouse.

An Individual Is Considered an Active Participant in an Employer-Sponsored