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.
Material Participation. Any work you do in connection with an activity in which you own an interest is treated as participation in the activity. Whether your participation constitutes material participation depends on the facts and circumstances.If you materially participate in your business it is not considered a passive activity.f you're married and your spouse works in the activity, his/her participation is treated as participation by you, even if your spouse does not own an interest in the activity and you and your spouse do not file a joint return for the year.