Generally, you are covered by a defined contribution plan for a tax year if amounts are contributed or allocated to
your account for the plan year that ends with or within that tax year.
If you are retired and no new contribution was made either by you or your employer in 2016 then you would not be covered. However, if you received a 2016 W-2 with box 13 checked, then the employer is saying that you were covered in 2016.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
