Matters of attendance are largely at the discretion of the employer. I'd check with a local employment attorney to be certain.
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Your question states that HR is "assessing" action, which I interpret to mean they are reviewing action taken (or should have been taken) over the prior months. Did you mean to say they are issuing corrective/disciplinary action for any infractions up to three months in the past? If so, that would not be illegal under state or federal law, but I personally would question the wisdom of doing something like this. While there is no 48 hour rule, discipline should be timely to be meaningful and effective. It is possible HR is just be doing a review and seeing what has slipped through, possibly to tighten the reins going forward.
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