; or (B) a program determined by the Secretary to be equivalent to a program described in subparagraph (A) that provides, in comparable amounts and with comparable restrictions to such a program, employees experiencing a temporary reduction in work hours with pro rata pay, unimpaired benefits, and supplemental income. (8) Site closing The term site closing means the permanent or temporary shutdown of a single site of employment, or one or more facilities or operating units within a single site of employment, that results in an employment loss at the single site of employment during any 30-day period for 5 or more employees, calculated in the same manner as described in paragraph (4)(B). (9) Unit of local government The term unit of local government means any general purpose political subdivision of a State which has the power to levy taxes and spend funds, as well as general corporate and police powers. (b) Exclusions from employment loss due to a site closing or mass layoff An employee shall not be considered to have experienced an employment loss due to a site closing or mass layoff if the site closing or mass layoff is the result of the relocation or consolidation of part or all of the employer’s business and, prior to the site closing or mass layoff— (1) the employer offers to transfer the employee to a different site of employment within a reasonable commuting distance with no more than a 90-day break in employment