Delaware Code § 19-1907

Determinations with respect to employment loss
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An employer must also give notice if the number of employment losses which occur during a 30-day period fails to meet the threshold
requirement of a mass layoff or plant closing, but the number of employment losses of 2 or more groups of workers, each of which is less
than the minimum number needed to trigger notice, reaches the threshold level during any 90-day period of a mass layoff, plant closing
or relocation. Job losses within any 90-day period will count toward WARN Act threshold levels unless the employer demonstrates that
the employment losses during the 90-day period are the result of separate and distinct actions and causes.

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