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Under the WARN Act, covered employers (those with 100 or more full-time employees) must provide 60 days’ advance notice of plant closings and mass layoffs. Official Extract:"The WARN Act requires employers with 100 or more employees to provide 60 calendar days’ notice of plant closings or mass layoffs."(Source: HRCI PHR Content Outline 2024–2025, Employee and Labor Relations Section, WARN Act Compliance)