The Seventh Circuit Court of Appeals held that the closing of a manufacturing plant without advance notice to employees violated the Worker Adjustment and Retraining Notification Act (WARN), even though another firm purchased its assets and offered employment to many of the Meridian employees. However, because the formal closing of the asset sale did not occur until more than a week after Meridian employees were terminated, Meridian was obligated under WARN to notify its employees to the upcoming plant closing. Applying a literal interpretation of the statute, the court declined to apply the exception for situations where the purchaser retains a seller's employees because the employees were terminated before the sale was completed.