Title 29 — LaborRelease 119-73
§1398 Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute
Title 29 › Chapter CHAPTER 18— - EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM › Subchapter SUBCHAPTER III— - PLAN TERMINATION INSURANCE › Subtitle Subtitle E— - Special Provisions for Multiemployer Plans › Part part 1— - employer withdrawals › § 1398
Summary
An employer isn't treated as withdrawing from a plan for stopping after certain corporate changes (including 1369(b) or becoming unincorporated) or pausing contributions in a labor dispute.
Full Legal Text
Title 29, §1398
Labor — Source: USLM XML via OLRC
Notwithstanding any other provision of this part, an employer shall not be considered to have withdrawn from a plan solely because—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)a change in corporate structure described in section 1369(b) of this title, or
(B)a change to an unincorporated form of business enterprise,
(2)an employer suspends contributions under the plan during a labor dispute involving its employees.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1989—Par. (1)(A). Pub. L. 101–239, § 7893(f), made identical amendment to that of Pub. L. 99–514, § 1879(u)(4), as added by Pub. L. 101–239, § 7862(b)(1)(C), see below. Pub. L. 101–239, § 7862(b)(1)(C), added Pub. L. 99–514, § 1879(u)(4), see 1986 Amendment note below. 1986—Par. (1)(A). Pub. L. 99–514, § 1879(u)(4), as added by Pub. L. 101–239, § 7862(b)(1)(C), substituted “section 1369(b) of this title” for “section 1362(d) of this title”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1989 AmendmentAmendment by section 7862(b)(1)(C) of Pub. L. 101–239 effective as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7863 of Pub. L. 101–239, set out as a note under section 106 of Title 26, Internal Revenue Code. Amendment by section 7893(f) of Pub. L. 101–239 effective as if included in the provision of the Single-Employer Pension Plan
Amendments
Act of 1986, Pub. L. 99–272, title XI, to which such amendment relates, see section 7893(h) of Pub. L. 101–239, set out as a note under section 1002 of this title. Plan
Amendments
Not Required Until January 1, 1989For 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 Pub. L. 99–514 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 Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.
Reference
Citations & Metadata
Citation
29 U.S.C. § 1398
Title 29 — Labor
Last Updated
Apr 6, 2026
Release point: 119-73