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.
Individual Reservists (IRs) are Individual Mobilization Augmentees (IMA) and Participating Individual Ready Reservists (PIRR). They are assigned to, and support, 53 major commands, combatant commands and defense agencies. IMAs are accountable to the Air Force Reserve Command and assigned to funded, active-component positions. PIRRs participate for points towards retirement only. Unlike a traditional reservist, serving one weekend a month and two weeks in the summer, an IR works with the active-component unit to which they are assigned to create a training schedule based on the annual needs of that unit.