Am I an active retirement plan participant in 2024 if I only received an employer contribution but was not employed in 2024?

[tsaoussisp]

I was not eligible for a retirement plan in 2024 but received a former employer contribution in early 2024

[dmertz · Accepted solution]

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.