Yes. You are not treated as an active participant for any taxable year because of the following:

• You are covered under a social security or railroad retirement
• You receive retirement benefits from a previous employer’s plan
• The only reason you participate in a plan is because you are a member of a reserve unit of the armed forces and both of the following conditions are met.
  • The plan you participate in is established for its employees by:
    1. The United States,
    2. A state or political subdivision of a state, or
    3. An instrumentality of either (a) or (b) above.
• You did not serve more than 90 days on active duty during the year (not counting duty for training).
• The only reason you participate in a plan is because you are a volunteer firefighter, and both of the following conditions are met.
  • The plan you participate in is established for its employees by:
    1. The United States,
    2. A state or political subdivision of a state, or
    3. An instrumentality of either (a) or (b) above.

• • Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement, (when expressed as a single life annuity commencing at age 65).