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Under Regulation 11 of TUPE, the outgoing employer (the transferor) must provide the incoming employer (the transferee) with certain details about the employees who will transfer. This includes key employment terms, pay, benefits, and any ongoing HR or legal matters, ensuring the transferee understands its obligations to the transferring employees.

The transferor must supply the ELI to the transferee at least 28 days before the transfer date. If any details change after the initial disclosure, the transferor is required to update the transferee as soon as reasonably practicable to remain compliant with TUPE regulations.

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