Severance from employment

(19) Severance from employment means that the employee ceases to be employed by the employer maintaining the plan. See 1.401(k)-1(d) for additional guidance concerning severance from employment. See also 1.403(b)-6(h) for a special rule under which severance from employment is determined by reference to employment with the eligible employer.


26 CFR § 1.403(b)-2

Scoping language

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