The WARN Act provides for three situations in which the 60-day notice isn’t required,but the burden is on the employer to show that the reasons are legitimate and not anattempt to thwart the intent of the act: The faltering company exception applies only to plant closures in situations where thecompany is actively seeking additional funding and has a reasonable expectation that itwill be forthcoming in an amount sufficient to preclude the layoff or closure and that givingthe notice would negatively affect the ability of the company to obtain the funding. The unforeseeable business circumstance exception applies to plant closings and masslayoffs and occurs when circumstances take a sudden and unexpected negative change that couldn’t have reasonably been predicted, such as the cancellation of a major contractwithout previous warning. The natural disaster exception applies to both plant closings and mass layoffs occurringas the result of a natural disaster, such as a flood, an earthquake, or a fire.