(2)
In any proceeding involving an issue of whether—
(A)
any reemployment referred to in paragraph (1) is impossible or unreasonable because of a change in an employer’s circumstances,
(B)
any accommodation, training, or effort referred to in subsection (a)(3), (a)(4), or (b)(2)(B) of section
4313 would impose an undue hardship on the employer, or
(C)
the employment referred to in paragraph (1)(C) is for a brief, nonrecurrent period and there is no reasonable expectation that such employment will continue indefinitely or for a significant period,
the employer shall have the burden of proving the impossibility or unreasonableness, undue hardship, or the brief or nonrecurrent nature of the employment without a reasonable expectation of continuing indefinitely or for a significant period.