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Apple TV+‘s thriller drama Severance has many viewers wondering what the Lumon company actually does. It’ll be a while before we get a hold of the second season of Severance, but that hasn’t stop fan theories from circulating. One fan thinks they’ve figured out why Lumon exists — find out what the company’s end goal might be. 

Mark S. (Adam Scott) in the Lumon offices in Apple TV+'s 'Severance'
Adam Scott as Mark S. | Apple TV+

‘Severance’ fan theory says Lumon could reincarnate Kier Egan

Kier Egan, the CEO of Lumon from 1865 to 1939, is dead. His mehtodolgy and belief system lives on within the company, though — the company one fan on Reddit thinks could be working to bring Kier back to life. 

“Kier is currently just data,” they explained. “He may already be partial encoding, or they are trying to rebuild him.” They think the Macro Data Refinement team is refining the artificial intelligence that is Kier. “Refiners must bin (separate) the numbers (code) underlying the Kier AI into the Four Tempers.”

Lumon’s severed employees exist to protect the integrity of Kier Eagan’s identity

According to this fan’s theory, Lumon’s employees have to be severed so they don’t “inject their own personalities into Eagan.” Moreover, their “innies” are surrounded by Kier artifacts and messaging so “the output is pure Kier Eagan.” 

“The innie is a blank canvas with no personal experiences, so Lumon impresses Kier onto their minds in order to channel his spirit into the work,” this fan explains. In the Apple TV+ series, Lumon employees recite the compliance handbook and are exposed to “art” that depicts Eagan’s life. 

Irving (John Turturro) and Burt (Christopher Walken) in 'Severance' on Apple TV+
John Turturro & Christopher Walken | Apple TV+

The “Eagan way” is further imposed upon employees through the incentives Lumon offers. “The rewards are all simple things that Kier might have enjoyed as a child when he lived (1841-1939), such as erasers, finger traps, and caricatures,” this fan points out. “The party food (and glassware) are outdated to the late 1800s / early 1900s (deviled eggs and melon balls). The Waffle Party is Dylan literally becoming Kier in his home.”

Every department at Lumon works to bring Kier Eagan back to life in this theory 

In the first season, we learn very little about the other departments at Lumon, including Optics and Design. But this fan didn’t leave them out of their working theory that Lumon seeks to bring Kier Eagan back to life. 

“Optics and Design seem to be recreating items from Kier’s life,” they continue. “The house [in the perpetuity wing] … is for Kier to return to his home and a familiar environment.” Additionally, this fan points out how Lumon’s board, who we never see or hear in season 1 of Severance, could be the “motherBOARD of Kier Eagan’s AI.”

Lumon’s baby goats could play a part in bringing Kier Eagan back to life in this ‘Severance’ theory

As Severance creator Dan Erickson told The Wrap, we haven’t seen the last of Lumon’s mysterious baby goats. “I can’t say much, but I can’t imagine we’ve seen the last of the goats,” he teased.

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According to the Reddit fan theory, the goats could be useful in creating a new host for Kier Eagan. “I believe [the goats] will be written in as biological tissue to reform Kier,” they say. 

Will we see Kier Eagan in his fully refined human form in Severance Season 2? We’ll have to wait to find out. 

Watch Severance on Apple TV+