each of which is less than the minimum number of employees specified in paragraph (4) or (8) of section 2(a) but which in the aggregate exceed that minimum number, and which occur within any 90-day period, shall be considered to be a site closing or mass layoff unless the employer demonstrates that the employment losses are the result of separate and distinct actions and causes and are not an attempt by the employer to evade the requirements of this Act. (2) Treatment of business sales (A) In general In the case of a sale of part or all of an employer’s business, the seller shall be responsible for providing notice for any site closing or mass layoff in accordance with this section up to and including the effective date of the sale. After the effective date of the sale of part or all of an employer’s business, the purchaser shall be responsible for providing notice for any site closing or mass layoff in accordance with this section. (B) Transfer of employees In the case of a sale of part or all of an employer’s business, and notwithstanding any other provision of this Act, any person who is an employee of the seller as of the effective date of the sale shall be considered an employee of the purchaser immediately after the effective date of the sale. (f) Content of notices An employer who is required to provide notice as required under subsection (a) shall include— (1) in each notice required under such subsection— (A) a statement of the number of affected employees