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As manufacturing employers are well aware, the COVID pandemic has forced many employers to furlough or layoff employees. Some operations were closed altogether, while others furloughed employees for various periods of time. Often those layoffs or furloughs were longer than initially anticipated and in some circumstances triggered the WARN Act, requiring the employer to provide the employees suffering job loss with 60 days’ notice of their termination. Calculating when and if the WARN Act is…