Imagine, hypothetically, that you are the head of a massive technology company.  You decide one day that you want to layoff, say, 50 percent of the workforce tomorrow while offering employees a severance agreement. What should you know?

My colleagues, Gabe Jiran and Keegan Drenosky, did a whole webinar on the subject last month that

Earlier this week, I discussed the benefits of providing notice to employees who may be affected by mass layoffs and plant closings, by complying with the Worker Adjustment and Retraining Notification (WARN) Act.

But what exactly does the WARN Act require and who is covered? Here are some basic answers to some basic questions.