There has been a great deal of discussion regarding application of the WARN Act during the current COVID-19 pandemic. Widespread mass layoffs and worksite closings have occurred (and continue to occur) that meet the Act's thresholds. The unforeseeable business circumstances and/or natural disaster exceptions are likely to apply to many of the layoffs and closures. These exceptions permit employers to give less than 60 days notice of job separations. However, employers must still provide employees with notice as soon as practicable. The notice to each employee should contain the following elements: 1) the expected date of the employee's job separation and the expected date that the overall layoffs/closings will begin; 2) whether the layoff/closing is expected to be permanent or temporary; 3) if temporary, the expect length of the layoff/closing; 4) whether or not bumping rights are available; 5) the name and telephone number of company personnel to contact for further information; and 6) other useful information, such as contact information to file for unemployment insurance and eligibility for dislocated worker assistance programs. The notice must be sent to workers in a language understandable to them. Separate notices must be sent to State dislocated workers unit and local government officials.