You'll need to find out from the plan whether this contribution made you covered for 2023 or instead for 2024. You are an active participant for a particular year if additions were made to your account in the retirement plan for the plan year ending with or within the particular year. If the plan uses a calendar year and the employer contribution made in early 2024 was for 2023, the contribution made you covered for 2023. If the plan instead uses a fiscal year, the addition in early 2024 likely makes you covered for 2024.
You'll need to find out from the plan whether this contribution made you covered for 2023 or instead for 2024. You are an active participant for a particular year if additions were made to your account in the retirement plan for the plan year ending with or within the particular year. If the plan uses a calendar year and the employer contribution made in early 2024 was for 2023, the contribution made you covered for 2023. If the plan instead uses a fiscal year, the addition in early 2024 likely makes you covered for 2024.