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I'm an employment law attorney. Here are the 3 steps you should take if you're offered a buyout like Microsoft's.
Source: businessinsider.com
Company FundamentalsCorporate Guidance & Outlook

Microsoft is offering buyouts to about 60,000 employees. Employment law attorney Craig Levey said buyout programs can be a “writing on the wall” for future layoffs; the article does not report that Microsoft has announced layoffs.
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