### Question
How is the term period of service defined?


### Answer
The term **period of service** is defined in *26 CFR § 1.410(a)-7* as the following:

> a period of service commencing on the employee's employment commencement date or reemployment commencement date, whichever is applicable, and ending on the severance from service date.

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