If an employer relies on an exception to the notice requirements of reporting a mass layoff or plant closure pursuant to RSA 275-F:4, II, the employer's notice shall include all of the required elements as outlined in Lab 1703.03(a) and Lab 1703.03(b) and shall also include a detailed statement as to why the employer was exempt from providing a 60-day notification.
N.H. Admin. Code § Lab 1704.01