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determined under section 1303(a)(5) due to circumstances included

in paragraph (3).

(5) The employer's certification that the implementation of a shared-work plan

is in lieu of layoffs that would affect at least 10% of the employees in the

affected unit and would result in an equivalent reduction in work hours.

(6) The employer's assurance that it will abide by all terms and

conditions of this article.

(7) The employer's attestation that its implementation of the shared-work

plan is consistent with the employer's obligations under Federal and

State law.

(8) If the employer provides health benefits and retirement benefits under a

defined benefit plan as defined in section 414(j) of the Internal Revenue

Code of 1986 (Public Law 99-514, 26 U.S.C. § 414(j)), or contributions

under a defined contribution plan as defined in section 414(i) of the

Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 414(i)),

to a participating employee whose hours of work are reduced under the

shared-work plan, the employer's certification that the benefits will

continue to be provided to participating employees under the same terms

and conditions as though the hours of work of the employees had not

been reduced or to the same extent as other employees not participating

in the shared-work plan.