I. Introduction
With the aid of reflecting beamforming, Intelligent Reflective Surface (IRS) is regarded as a promising technology to provide seamless service [1]. Since handovers (HOs) result in signaling overhead, it is desirable to minimize HOs to avoid service degradation in this new paradigm. HO is formulated as an optimization problem with IRS in [2]. However, existing works have not proposed analytical models to study the impact of IRS reflecting beamforming on HO, so cannot analyze the optimal IRS configuration and mine gains in HO performance.