### Question
How does the law define break in service rules?


### Answer
Under *26 CFR § 1.410(a)-6*, **break in service rules** is defined as:

> the rules provided by a plan relating to circumstances under which a period of an employee's service or plan participation is disregarded for purposes of determining his rights to participate in the plan, if under such rules such service is disregarded by reason of the employee's failure to complete a required period of service within a specified period of time

#### Citation:
  - *26 CFR § 1.410(a)-6*
