WARN Act

I need some assistance in sorting out the applicability of the 50 employee rule under the WARN Act. Specifically, we have 51 employees in a separate unit which is closing. We are going to offer jobs to maybe 10 of these employees to transfer to another department. Because their duties are different, they may not accept. How do we count them? Do these offers have to be made before the 60 day notice?

Thank you.

Sandy Heeke
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