### Question
What does period of severance mean?


### Answer
**Period of severance** has the following meaning in *26 CFR § 1.410(a)-7*:

> the period of time commencing on the severance from service date and ending on the date on which the employee again performs an hour of service within the meaning of 29 CFR 2530.200b-2(a)(1) for an employer or employers maintaining the plan.

#### Citation:
  - *26 CFR § 1.410(a)-7*
