MEMORANDUM OPINION
GRADY, District Judge.
Before the court are the parties' cross-motions for partial summary judgment on the issue of how to calculate damages under § 2104(1)(a) of the Worker Adjustment and Retraining Notification Act (the "WARN Act"). See 29 U.S.C. § 2104(1)(a) (West Supp.1998). Also before the court is defendant's subsequent motion for partial summary judgment...
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