1 A pacemaker is a small device that's placed in the chest or abdomen to help control abnormal heart rhythms. 2  This device uses low-energy electrical pulses to prompt the heart to beat at a normal rate. 3  Pacemakers are used to treat arrhythmias.
DEFINITION of 'Material Participation Test'. A set of criteria that determines whether a taxpayer is a material participant in a business venture.The material participation test will determine whether business income received by the taxpayer is active or passive.According to the IRS, if the taxpayer participates in a business activity on a regular, continuous and substantial basis, then the taxpayer materially participates in the business.Next Up.EFINITION of 'Material Participation Test'. A set of criteria that determines whether a taxpayer is a material participant in a business venture.
Home Help Questions & Answers. In order to materially participate, you have to meet one of several tests to determine if a business is or is not a passive activity.In general, material participation includes being involved in the operations of an activity on a standard, continual, and significant basis. You materially participated in the activity for any 5 of the prior 10 tax years (not necessarily consecutive). 2  The activity was a personal service activity and you materially participated in the activity for any 3 prior tax years (not necessarily consecutive).