Required Minimum Distributions for rehired employees

[Guest jdw]

Employee (non 5% owner) turns 70.5 and terminates, triggering required minimum distribution. Employee is then rehired. Do RMDs turn off? Does it depend on gap between termination and rehire? For example employee turns 70.5 on February 1 and terminates same day. Employee is rehired November 15. What if rehire is after 12/31 of year employee turned 70.5 and terminated, but before April 1? What if it is after April 1 of year following?