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spartytax

Construction Industry Exemption in Connection with Asset Sale of Business

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Looking for thoughts as to how the constructive industry exemption would apply in the context of a corporate transaction.  Specifically, seller is selling the assets of one of its entities to an unrelated buyer.  Buyer would be acquiring those assets and some of the employees and operating a similar but not same business in the same jurisdiction.  Seller won't be operating in that industry/area anymore.  Would the construction industry exemption preclude the application of withdrawal liability in this instance?

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