"PAY IN LIEU OF WARN NOTICE
Can I pay my workers their salary and benefits for 60
days in lieu of notice?
Neither the Act nor the regulations recognize the concept
of pay in lieu of notice. WARN requires notice, making
no provision for any alternative. Failure to give notice
does a significant disservice to workers and under-
mines other services that are part of the purpose of the
WARN Act. *** However, since WARN provides that the
maximum employer liability for damages, including backpay
and benefits, is for the period of violation up to 60
days, providing your employees with full pay and benefits
for the 60-day period effectively precludes any relief.***"
http://www.doleta.gov/layoff/pdf/EmployerWARN09_2003.pdf