29 U.S.C. § 1398 - U.S. Code - Unannotated Title 29. Labor § 1398. Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute

(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

(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.