Lake The Worker Adjustment and Retraining Notification Act includes all of the following EXCEPT: 60 days' notice to workers of covered employers is required prior to closing or layoff. It applies to employers with over 50 individuals for over one year. O State officials must be notified. Severe financial difficulties of the employer may exempt it from the requirements. Unforeseen circumstances such as severe damage to an employer's facility such as a tornado or hurricane would not be included