Final answer:
The reference to employers with more than 100 employees pertains to the WARN Act regarding layoffs, not the establishment of an EAP. OSHA standards require an EAP based on specific circumstances and hazards present in the workplace, without a universal employee threshold for when an EAP is necessary.
Step-by-step explanation:
The question pertains to the requirements for Emergency Action Plans (EAPs) in workplace settings. However, the details provided in the references are about the Worker Adjustment and Retraining Notification (WARN) Act, which requires employers with more than 100 employees to provide written notice 60 days before plant closings or large layoffs. This is not directly related to the establishment of an EAP.
To directly answer the student's question, OSHA (Occupational Safety and Health Administration) standards indicate that an employer is required to have an Emergency Action Plan whenever an OSHA standard requires one, but there is no specific employee threshold that applies universally. Instead, various OSHA standards might require an EAP depending on the specific circumstances and hazards in a workplace.