# § 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Notwithstanding any other provision of this part, an employer shall not be considered to have withdrawn from a plan solely because—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—
if the change causes no interruption in employer contributions or obligations to contribute under the plan, or
**(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.
For purposes of this part, a successor or parent corporation or other entity resulting from any such change shall be considered the original employer.
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**Source Credit**: (Pub. L. 93–406, title IV, § 4218, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1236; amended Pub. L. 99–514, title XVIII, § 1879(u)(4), as added Pub. L. 101–239, title VII, § 7862(b)(1)(C), Dec. 19, 1989, 103 Stat. 2432; Pub. L. 101–239, title VII, § 7893(f), Dec. 19, 1989, 103 Stat. 2447.)
## Editorial Notes
### Amendments
1989—Par. (1)(A). , made identical amendment to that of , as added by , see below.
, added , see 1986 Amendment note below.
1986—Par. (1)(A). , as added by , substituted “” for “”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1989 Amendment
Amendment 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.
Amendment 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
For 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.