Employers that abide by the California law no doubt will have complied with federal standards as well. The term “employment loss” means “(i) an employment termination, other than a discharge for cause, voluntary departure, or retirement, (ii) a layoff exceeding 6 months, or (iii) a reduction in hours of work of individual employees of more than 50% during each month of any 6-month period.”  20 C.F.R. Under the statute, an employer who orders a plant closure or mass layoff in violation of the WARN Act shall be liable to each affected employee for (1) back pay for each day of violation, and (2) benefits under an employee benefit plan described in section 3 of the Employee Retirement Income Security Act of 1974.7. To qualify as a covered event under the federal WARN Act, the following conditions must be satisfied: • A plant closing must result in an “employment loss” (as defined in subsection C. below) for 50 or more As a result, many employers are faced with the reality that layoffs, furloughs, and/or closures have occurred or may soon become necessary. The WARN Act is intended to give workers and families time to adjust to losing the income from employment, get another job, and enter any needed skills training or retraining programs. 372, 49 Stat. The federal WARN Act generally applies to employers with the equivalent of 100 or more full-time employees. The Warn Act, which is a federal law, is copied and subsequently instituted at the state level. The New York WARN Act requires the following: Employers with 50 or more full-time employees (federal is 100) must provide advance written notice of a shutdown, layoff or relocation of at least 50 miles. 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