The WARN Act, originally passed in 1989 Question 33 options: only applies to employers with 100 or more employees. provides a back pay penalty for an employer who fails to provide written notice for the required 60 day period. provides 60 days notice for loss of employment which includes termination of employment or a layoff > 6 months or a reduction in an employee's work time of > 50% in each month for 6 months. All of the listed answers are correct. covers plant closing and mass layoffs involving loss of employment