### Question
What is the definition of employment commencement date?


### Answer
The definition of **employment commencement date** is as follows in *26 CFR § 1.410(a)-7*:

> the date on which the employee first performs an hour of service within the meaning of 29 CFR 2530.200b-2 (a)(1) for the employer or employers maintaining the plan.

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