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That is an outright lie if they do have plans for layoffs.

"at this time" just needs to refer to when the layoffs are happening rather than the existence of a plan.

No, that is also lying.

Oh no, they have a plan to create a plan for layoffs, but as of right now there is no plan to layoff employees.

More realistically, "We don't have a plan for laying off employees at this time. Our plan is for laying off employees next month."