### Question
Can you define what inactive participant means?


### Answer
**Inactive participant** is defined as the following in *26 U.S.C. § 418D*:

> a person not in covered service under the plan who is in pay status under the plan or who has a nonforfeitable benefit under the plan

#### Citation:
  - *26 U.S.C. § 418D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart C-Special Rules for Multiemployer Plans**

