OPINION
BARZILAY, Judge.
This case concerns a number of software developers (also referred to as "software programmers"), including the 126 petitioning workers who became separated from their employment when their jobs were outsourced by IBM to Canada and India. These same workers, originally AT & T employees, had previously been transferred from the AT & T payroll to IBM with representations that "IBM is a leader in the outsourcing industry, and...
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