StacksVerified U.S. regulatory reference

29 U.S.C. § 1398

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
Notwithstanding any other provision of this part, an employer shall not be considered to have withdrawn from a plan solely because—For purposes of this part, a successor or parent corporation or other entity resulting from any such change shall be considered the original employer.
  1. (1)an employer ceases to exist by reason of—if the change causes no interruption in employer contributions or obligations to contribute under the plan, or
    1. (A)a change in corporate structure described in section 1369(b) of this title, or
    2. (B)a change to an unincorporated form of business enterprise,
  2. (2)an employer suspends contributions under the plan during a labor dispute involving its employees.