From IRS Pub 590-A (<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p590a/ch01.html#en_US_2015_publink1000230462">https://www.irs.gov/p...>) :
Situations where you are not covered.
Benefits from previous employer's plan. If you receive retirement benefits from a previous employer's plan, you are not covered by that plan.
