Title 29 — Labor
Part 1 · Chapter 18 — Employee Retirement Income Security Program
§ 1398. Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute
Statutory text
Notwithstanding any other provision of this part, an employer shall not be considered to have withdrawn from a plan solely because—
an employer ceases to exist by reason of—
a change in corporate structure described in section 1369(b) of this title, or
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
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Employee Retirement Income Security Act of 1974
Pub. L. 93–406 title IV § 4218 · 88 Stat. 829
Enacted · 29 U.S.C. § 1398
Pub. L. 93–406, title IV, § 4218, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1236
Source evidence
Code source credit
Pub. L. 93–406, title IV, § 4218, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1236Revenue Reconciliation Act of 1989
Pub. L. 101–239 § 7893(f) · 103 Stat. 2106
Added · 29 U.S.C. § 1398(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
Source evidence
Code amendment note
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.Enacted provision · exact public law section
(f) Amendment Related to Section 11013.— Subparagraph (A) of section 4218(1) of ERISA is amended by striking “section 4062(d)” 29 USC 1398. and inserting “section 4069(b)”.Effective date note
Amendment 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.Revenue Reconciliation Act of 1989
Pub. L. 101–239 § 7862(b)(1)(C) · 103 Stat. 2106
Added · 29 U.S.C. § 1398(1)(A)
Pub. L. 101–239, § 7862(b)(1)(C), added Pub. L. 99–514, § 1879(u)(4), see 1986 Amendment note below
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 101–239, § 7862(b)(1)(C), added Pub. L. 99–514, § 1879(u)(4), see 1986 Amendment note below.Enacted provision · exact public law section
(C) by inserting after paragraph (3) the following: “(4) Correction of cross reference.— Section 4218(1)(A) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1398(1)(A)) is amended by striking ‘section 4062(d)’ and inserting ‘section 4069(b)’.”Effective date note
Amendment 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.Tax Reform Act of 1986
Pub. L. 99–514 § 1879(u)(4) · 100 Stat. 2085
Added · 29 U.S.C. § 1398(1)(A)
Pub. L. 99–514, § 1879(u)(4), as added by Pub. L. 101–239, § 7862(b)(1)(C)
Substituted · 29 U.S.C. § 1398(1)(A)
Pub. L. 99–514, § 1879(u)(4), as substituted “section 1369(b) of this title” for “section 1362(d) of this title”
Source evidence
Code amendment note
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”.Enacted provision · exact public law section
(4) Effective date.— (A) General rule.— Except as provided in subparagraph (B), the preceding provisions of this subsection shall be effective as if such provisions were included in the enactment of the Single-Employer Pension Plan Amendments Act of 1986, (B) Special rule— Subparagraph (B) of section 206(h)(2) of the Employee Retirement Income Security Act of 1974 (as amended by paragraph (1)) shall apply only with respect to plan amendments adopted on or after the date of the enactment of this Act.Effective date note
Amendment 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.
4 of 5 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1986–1989 · 2 rounds
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 Amendment
Amendment 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, 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 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 , see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.
Credits
1980–1989 · 3 acts
- 1980Pub. L. 93–406, title IV, § 4218, as added Pub. L. 96–364, title I, § 104(2), , 94 Stat. 1236
- 1989amended Pub. L. 99–514, title XVIII, § 1879(u)(4), as added Pub. L. 101–239, title VII, § 7862(b)(1)(C), , 103 Stat. 2432
- 1989Pub. L. 101–239, title VII, § 7893(f), , 103 Stat. 2447.
Show as published
(Pub. L. 93–406, title IV, § 4218, as added Pub. L. 96–364, title I, § 104(2), , 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), , 103 Stat. 2432; Pub. L. 101–239, title VII, § 7893(f), , 103 Stat. 2447.)