Traditional IRAs. Under the legislation, an individual is not considered an active participant in an employer-sponsored retirement plan merely because the individual’s spouse is an active participant.
"Taxpayer Relief Act of 1997 (Pub. L. No. 105-34) Summary of Selected Provisions (Part 2),"
Agricultural Law Digest: Vol. 8
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol8/iss16/1