Richard Anderson
Jan 22 2001, 11:01 AM
On line 15 of Form W-2 the Pension Plan box should be checked if the employee was an "active participant" for any part of the year. Where can I find a definition of "active participant."
Michael Devault
Jan 22 2001, 11:14 AM
I believe that for W2 purposes, you use the same definition as found in IRS Notice 87-16. If you can't find that notice on the web, e-mail me your fax number and I'll send you a copy.
Bill Berke
Jan 22 2001, 05:05 PM
IRC Section 219 and the reg's define Active Participant for IRA purposes which is the same definition for W-2 purposes
This is a "lo-fi" version of our main content. To view the full version with more information, formatting and images, please
click here.