Before laying off 100 or more, consider whether WARN Act notification is required

The federal Worker Adjustment and Retraining Notification Act requires employers with 100 or more full-time employees to provide written notice of impending plant closings and mass layoffs at least 60 calendar days in advance. The WARN Act defines a plant closing as the “permanent or temporary shutdown of a single site of employment, or one or more facilities or operating units within a single site of employment.”