US Code

Public Law 119-73 (01/23/2026)

29 U.S.C. § 1398

Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute

Notwithstanding any other provision of this part, an employer shall not be considered to have withdrawn from a plan solely because—
(1)
an employer ceases to exist by reason of—
(A)
section 1369(b) of this title a change in corporate structure described in , or
(B)
a change to an unincorporated form of business enterprise,
if the change causes no interruption in employer contributions or obligations to contribute under the plan, or
(2)
an employer suspends contributions under the plan during a labor dispute involving its employees.
For purposes of this part, a successor or parent corporation or other entity resulting from any such change shall be considered the original employer.

Pub. L. 93–406, title IV, § 4218Pub. L. 96–364, title I, § 104(2)94 Stat. 1236Pub. L. 99–514, title XVIII, § 1879(u)(4)Pub. L. 101–239, title VII, § 7862(b)(1)(C)103 Stat. 2432Pub. L. 101–239, title VII, § 7893(f)103 Stat. 2447(, as added , , ; amended , as added , , ; , , .)

Editorial Notes

Amendments

Pub. L. 101–239, § 7893(f)Pub. L. 99–514, § 1879(u)(4)Pub. L. 101–239, § 7862(b)(1)(C)1989—Par. (1)(A). , made identical amendment to that of , as added by , see below.

Pub. L. 101–239, § 7862(b)(1)(C)Pub. L. 99–514, § 1879(u)(4), added , see 1986 Amendment note below.

Pub. L. 99–514, § 1879(u)(4)Pub. L. 101–239, § 7862(b)(1)(C)section 1369(b) of this titlesection 1362(d) of this title1986—Par. (1)(A). , as added by , substituted “” for “”.

Statutory Notes and Related Subsidiaries

Effective Date of 1989 Amendment

section 7862(b)(1)(C) of Pub. L. 101–239Pub. L. 99–514section 7863 of Pub. L. 101–239section 106 of Title 26Amendment by effective as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under , Internal Revenue Code.

section 7893(f) of Pub. L. 101–239Pub. L. 99–272, title XIsection 7893(h) of Pub. L. 101–239section 1002 of this titleAmendment by effective as if included in the provision of the Single-Employer Pension Plan Amendments Act of 1986, , to which such amendment relates, see , set out as a note under .

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of Title 26For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under , Internal Revenue Code.