In general, employers are covered by WARN if they have 100 or more employees, not counting employees who have worked less than 6 months in the last 12 months and not counting employees who work an average of less than 20 hours a week. Private, for-profit employers and private, nonprofit employers are covered, as are public and quasi-public entities which operate in a commercial context and are separately organized from the regular government. Regular Federal, State, and local government entities which provide public services are not covered.
As far as I know, LMT was the first major defense contractor to let the WH know that they would not send out the required WARN Act notices and take them up on their offer to pay any charges that they may incur due to that. Whether there will be some sequestration (I hope not) and whether and by how much defense budgets will be cut remain to be seen. So the Dems and O have showed us all how you have potentially significant layoffs not effect an election. I doubt anyone knows how O will reimburse those costs, which will likely be considerable, so no point sending out WARN Act notices now. Seems to make sense to have the defense contractors just see what shakes out on budget cuts and then do there layoffs 24 hrs later. They get to jetisson all the costs in labor they want immediately doing it that way. Pretty much a win win.