According to Foresight News and reported by The Information, OpenAI CEO Altman plans to transition OpenAI from a non-profit organization to a for-profit company, with Microsoft being a key obstacle in this process. Microsoft has committed over $13 billion to OpenAI and has significant influence in the restructuring. The core topics of discussion between the two parties since last October include: Microsoft's equity in the for-profit entity, whether to continue as OpenAI's exclusive cloud service provider, the duration of Microsoft's use of OpenAI's intellectual property, and Microsoft's right to extract 20% from OpenAI's revenue. If OpenAI fails to complete the transition within two years, investors can recover $7.2 billion plus interest, putting pressure on the company. Additionally, OpenAI plans to repurchase some employee shares after the transition, which has led employees to hope for a swift completion of the changes.