DEPARTMENT OF LABOR

Employment and Training Administration

TA-W-82,088

DELOITTE TAX LLP
SUBSIDIARY OF DELOITTE LLP
LOS ANGELES, CALIFORNIA

Certification Regarding Eligibility
To Apply for Worker Adjustment Assistance

In accordance with Section 223 of the Trade Act of 1974, as
amended ("Act"), 19 U.S.C. § 2273, the Department of Labor herein
presents the results of an investigation regarding certification
of eligibility to apply for worker adjustment assistance.
The group eligibility requirements for workers of a firm
under Section 222(a) of the Act, 19 U.S.C. § 2272(a), are
satisfied if the following criteria are met:
(1) a significant number or proportion of the workers
in such workers' firm have become totally or partially
separated, or are threatened to become totally or
partially separated;
(2)(B)(i)(I) there has been a shift by the workers'
firm to a foreign country in the production of articles
or supply of services like or directly competitive with
those produced/supplied by the workers' firm; OR
(II) there has been an acquisition from a
foreign country by the workers' firm of
articles/services that are like or directly
competitive with those produced/supplied by
the workers' firm; AND
(ii) the shift/acquisition must have contributed
importantly to the workers' separation or
threat of separation.

The investigation was initiated in response to a petition
filed by workers on October 17, 2012 on behalf of workers of
Deloitte Tax LLP, a subsidiary of Deloitte LLP, Los Angeles,
California (Deloitte). The worker group is engaged in activities
related to the supply of business and tax services.
Section 222(a)(1) has been met because a significant number
or proportion of the workers in such workers' firm have become
totally or partially separated, or are threatened to become
totally or partially separated.
Section 222(a)(2)(B) has been met because the workers' firm
has shifted to a foreign country the supply of services like or
directly competitive with the business and tax services supplied
by the workers, which contributed importantly to worker group
separations at Deloitte.
Conclusion
After careful review of the facts obtained in the
investigation, I determine that workers of Deloitte Tax LLP, a
subsidiary of Deloitte LLP, Los Angeles, California, who are
engaged in activities related to the supply of business and tax
services, meet the worker group certification criteria under
Section 222(a) of the Act, 19 U.S.C. § 2272(a). In accordance
with Section 223 of the Act, 19 U.S.C. § 2273, I make the
following certification:
"All workers of Deloitte Tax LLP, a subsidiary of Deloitte
LLP, Los Angeles, California, who became totally or
partially separated from employment on or after October 16,
2011, through two years from the date of certification, and
all workers in the group threatened with total or partial
separation from employment on the date of certification
through two years from the date of certification, are
eligible to apply for adjustment assistance under Chapter 2
of Title II of the Trade Act of 1974, as amended."
Signed in Washington, D.C., this 26th day of November, 2012

/s/ Michael W. Jaffe

______________________________
MICHAEL W. JAFFE
Certifying Officer, Office of
Trade Adjustment Assistance