Chijioke & Co., a medium-sized accounting firm in Abuja, is restructuring due to severe economic downturn. The firm intends to declare 15 staff members redundant. Concurrently, three affected staff members discovered that for the past 3 years, the firm deducted 8% monthly from their basic salaries, transport, and housing allowances for pension contributions but failed to remit the funds together with the employer's compulsory 10% matching contribution to their respective Pension Fund Administrators (PFAs). Required: (a) Define "Redundancy" under Section 20 of the Labour Act Cap L1 LFN 2004 and outline the three (3) statutory conditions an employer must fulfill when executing a redundancy exercise. (8 marks) (b) Advise the affected employees on the legal obligations of an employer under the Pension Reform Act (PRA) 2014 regarding remittance of pension contributions, the statutory timeframe for remittance, and the financial penalties imposed on defaulting employers. (8 marks) (c) State four (4) statutory machinery/steps for the settlement of trade disputes under the Trade Disputes Act Cap T8 LFN 2004. (4 marks) (Total: 20 marks)