Attached is one of the plan documents that has been revised in the following manner: 
The beginning of Section 3.2 was revised to include a "subject to" provision. 
Section 3.4 was separated into two parts.  Part A is the original provision.  Part B is a new provision. 
Using this revised design, every laid off employee, whether subject to WARN, would receive the same net amount of severance benefit, whether a WARN penalty had to be paid by the employer, whether a WARN notice was given in advance of layoff, or whether WARN did not apply to the lay off in any way.  
I've received a thumbs up from Michelle for the revisions, which are marked in the attached document to facilitate your review. 
Pat 
The second plan document will be sent as an attachment to a separate email. 
[New Years Resolution:  Learn how to unzip bundled files.] 

 - SPP 01 Rstmt doc6 Nov18c1.DOC