; (II) common directors or officers; (III) de facto exercise of control over the circumstances relating to such site closing or mass layoff; (IV) unity of personnel policies emanating from a common source; or (V) dependency of operations. (C) Additional definitions For purposes of subparagraph (B)— (i) the term contracting company means an ultimate or intermediate client of an independent contractor or a provider of financial services that participates directly or indirectly in making decisions that affect the provision of notice required under this Act; and (ii) the term parent means an ultimate owner or intermediate owner, regardless of amount of ownership interest, that participates directly or indirectly in making decisions that affect the provision of notice required under this Act. (D) Consideration In allocating liability under this Act among multiple entities of a business enterprise, substantial weight shall be given to any decisionmaking responsibility an entity had for the failure to provide notice to affected employees as required under 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 through a mass layoff or site closing that is not a temporary mass layoff or temporary site closing in compliance with the requirements under paragraphs (2) and (3) of section 3(d); or (C) a reduction in hours of work of more than 50 percent during each month of any 90-day period that is not part of a short-time compensation program provided in the case of such a temporary mass layoff or temporary site closing. (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)