; (II) common directors or officers; (III) de facto exercise of control; (IV) unity of personnel policies emanating from a common source; or (V) dependency of operations. (ii) Parent The term parent means an entity, regardless of its financial interest in the nominal employer, that participates directly or indirectly in making decisions that affect the employees of the nominal employer or of multiple entities controlled by 1 person for a common business purpose. (iii) Consideration In determining whether an entity is integrated with or a direct or indirect parent of a business enterprise that is the nominal employer, substantial weight shall be given to any decision-making responsibility the entity had for the practice that gave rise to the violation of this Act. (3) Employment loss Subject to subsection (b), the term employment loss means— (A) an employment termination, other than a discharge for cause, voluntary departure, or retirement; (B) a layoff exceeding 3 months; or (C) a reduction in hours of work of more than 50 percent during each month of any 3-month period. (4) Mass layoff (A) In general The term mass layoff means a reduction in force that results in an employment loss during any 90-day period— (i) for 10 or more employees of an employer at a single site of employment, as calculated under subparagraph (B); or (ii) for 250 or more employees of an employer, irrespective of employment site. (B) Calculation The number of employees at a single site who suffer an employment loss shall be calculated in a manner that includes— (i) all such employees who work at the physical location of the site; and (ii) all such employees who work remotely and— (I) are assigned to or otherwise associated with the site; (II) receive assignments or training from the site; (III) report to a manager associated with the site