If I am laid off mid-Feb and I have 10 carry over days unused as of that day. Would these carry over days still be paid out to me even if I will be on WARN period through 5/31?
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Your carry over days will be lost in March. so you will not be paid. Citi is only liable for current year.
Since you are still on the payroll during the warn period and under the same rules as everyone else, I believe you will lose any unused carryove days at the end of March but I'm not certain.