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 an attempt to thwart the intent of the act: The faltering company exception applies only to plant closures in situations where the company is actively seeking additional funding and has a reasonable expectation that it will be forthcoming in an amount sufficient to preclude the layoff or closure and that giving the notice would negatively affect the ability of the company to obtain the funding. The unforeseeable business circumstance exception applies to plant closings and mass layoffs 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 contract without previous warning. The natural disaster exception applies to both plant closings and mass layoffs occurring as the result of a natural disaster, such as a flood, an earthquake, or a fire.