Implementation of the Worker Adjustment and Retraining Notification (WARN) Act was studied to determine the number of plant closures and layoffs subject to the provisions of the act, whether employers are providing advance notice as required, the difficulties involved in implementing and enforcing WARN, and the views of employers and employees on the impact of giving or receiving WARN notices. Data were gathered through analysis of closures and layoffs in 11 states, with particular attention paid to the size of the employer, the size of the layoff, and the provision of notice to employees and to state agencies. The study found the following: (1) employers were more likely to give their workers advance notice after WARN was enacted; (2) exceptions to WARN excluded many layoffs and closures from notice requirements; (3) many employers did not provide notice, and many of those who did did not provide the 60 days' notice required by WARN; (4) employers are unclear about WARN provisions; and (5) employers cited benefits for workers (advanced notice helped them find jobs faster), but negative effects on the business (lower worker morale and productivity). (The report contains 2 tables and 10 figures as well as 8 appendixes that contain further information about WARN and survey data.) (KC)