The `TIME\_WAIT` state is different from the other states of the TCP FSM. A TCP entity enters this state after having sent the last `ACK` segment on a TCP connection. This segment indicates to the remote host that all the data that it has sent have been correctly received and that it can safely release the TCP connection and discard the corresponding :term:`TCB`. After having sent the last `ACK` segment, a TCP connection enters the `TIME\_WAIT` and remains in this state for :math:`2*MSL` seconds. During this period, the TCB of the connection is maintained. This ensures that the TCP entity that sent the last `ACK` maintains enough state to be able to retransmit this segment if this `ACK` segment is lost and the remote host retransmits its last `FIN` segment or another one. The delay of :math:`2*MSL` seconds ensures that any duplicate segments on the connection would be handled correctly without causing the transmission of an `RST` segment. Without the `TIME\_WAIT` state and the :math:`2*MSL` seconds delay, the connection release would not be graceful when the last `ACK` segment is lost.