The United States Department of Labor ("DOL") oversees the rules and regulations related to lay off law. Specifically, the Worker Adjustment and Retraining Notification Act ("WARN") takes steps to provide protection to employees and their families when layoffs are imminent. WARN protects employees by requiring employers with 100 or more employees to provide no less than sixty days written notice of a layoff affecting fifty or more employees from one location. In cases where layoffs are unplanned (i.e. unforeseen business difficulties; natural disasters, etc.), WARN makes exceptions to the notice requirement. The advance notice aspect of lay off law is designed to provide employees transition time cope with a loss of employment and find a new job. WARN lay off law outlines that notice benefits are applicable to supervisors, managers, salary employees as well as hourly employees.