Which of the following statements is true regarding the Worker Adjustment and Retraining Notification (WARN) Act? a Most federal, state, and local government organizations are covered by this law. b This Act requires employers to provide 10 days' advance written notice of either a plant closing or a mass layoff once the decision is made by management. c Advance notice of a temporary shutdown decision is not required if mass layoff decisions affect fewer than 100 employees. d This Act requires written notification even when other employees remain working if 50 or more are included in the shutdown.