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There’d be no reason for the filing with the Securities and Exchange Commission, if Yahoo! wasn’t afraid that it will soon be outmaneuvered by the Redmond software giant. The golden parachute plan revolves around the particular eventuality of a change-in-control severance, and it has two standing points.

Employees and executives being laid off in the first two years after the eventual takeover will be given four months to two years’ pay, depending on the position they had when fired. To preve... Read »