OPINION
McGREGOR, Judge.
This case arose when an employer closed one of its plants and chose to pay laid-off employees their usual salaries for 60 days after their last day of work rather than provide the 60-day notice of plant closing required by the federal Worker Adjustment and Retraining Notification Act, 29 U.S.C.A. §§ 2101-09 (1989) (WARN).
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