Microsoft has offered a voluntary retirement plan to approximately 8,750 long-term U.S. employees, representing about 7% of its total U.S. workforce. This is the first such plan in the company's 50-year history and is designed to provide eligible employees with benefits to transition into retirement. The plan includes up to 39 weeks of base pay, up to five years of health insurance (as a bridge to Medicare), and continued vesting of unvested stock.