OPINION OF THE COURT
SUE L. ROBINSON, District Judge.
This appeal focuses on certain provisions of the Worker Adjustment and Retraining Notification Act ("WARN"), 29 U.S .C. §§ 2101 et seq., which require that notice be given to employees prior to any "plant closing" which involves an "employment loss" to 50 or more full-time employees. The district court, adopting in part the magistrate judge's report and recommendation, granted the defendant...
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