Repeat performance
IBM in the '90s and '00s was slapped on the wrist for cabinizing (Judge's term above) their layoffs so they didn't have to inform either the state or the feds if the number of people in a layoff went above the threshold defined by the law where the company had to give either 45 or 60 day notice to the government. What IBM did was to spread the lay offs across multiple business units and didn't report the layoffs to the government agency in charge. IBM used the argument that the layoffs in any state didn't exceed the specified reporting threshold. The state in one case told IBM it didn't care what the individual business unit did, the law referred to the corporation and if the total numbers of layoffs exceeded the lawful threshold in any state or in the country, it had to be reported. Some penalty occurred, don't remember what. However, since this is at least the second time, this should be deemed willful and IBM should be sanctioned for this behavior.