By Mark C. O'Connor on January 14, 2016The Worker Adjustment Retraining and Notification Act ("WARN") requires employers with 100 or more employees to provide 60 calendar days' notice of plant closings or mass layoffs to give transition time to workers and their families to adjust to the prospective loss of employment, seek alternative jobs and/or enter skill training or retraining to successfully compete in the job market. 29 U.S.C. §2101 et seq. Employers who fail to comply with WARN can be liable to affected employees for up to 60 days of pay and benefits as well as penalties. 29 U.S.C. §2104(a)(1).