- Downsizing basics, including
- Consideration of voluntary and involuntary solutions
- Evaluating the business justification surrounding the selection process
- Decisions on timing, notice, severance pay, and releases of claims
- Communicating the decision with employees and others
- Compliance with the laws that can affect downsizing efforts, including
- The Worker Adjustment and Retraining Notification (“WARN”) Act — when it applies and what it requires, as well as applicable state WARN laws
- The Age Discrimination in Employment Act (“ADEA”) — including why and how to conduct a disparate impact analysis
- The Older Workers Benefit Protection Act (“OWBPA”) — how to draft releases and waivers that can withstand a legal challenge under this complex law The Employee Retirement Income Security Act (“ERISA”) — meeting the Act’s requirements as to employee benefits
- Internal Revenue Code Section 409A — compliance with the new deferred compensation rules relating to executive severance pay agreements
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