### Question
How does the law define reemployment commencement date?


### Answer
Under *26 CFR § 1.410(a)-7*, **reemployment commencement date** is defined as:

> the first date, following a period of severance from service which is not required to be taken into account under the service spanning rules in paragraphs (c)(2)(iii) and (d)(1)(iii) of this section, on which the employee 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*
