After entering the information from a 1099R for a Mandatory Minimum Distribution, Turbo Tax asks if certain situations apply. One situation asks: "This is for a SIMPLE IRA with more than two years of participation" What is meant by "participation"? We have had the IRA money sitting untouched since 2007. Is it asking have we had the IRA more than two years or if we have been receiving Mandatory Minimum Distributions for more than two years? We think it means having the money invested more than two years.