Now, that all seems to have resolved itself in Microsoft's favor. On Tuesday, OpenAI said it completed its recapitalization and simplified its corporate structure. The non-profit entity is now called the OpenAI Foundation, which has majority control of the for-profit component, OpenAI Group Public Benefit Corp. (PBC).

Microsoft and OpenAI unveil a deal extending IP rights, adding independent AGI verification, and giving both sides more freedom while maintaining Azure ties.

In the new agreement, Microsoft gets a 27% stake in OpenAI's for-profit business, the OpenAI Group PBC, worth around $135 billion.

Amazon’s $38 billion cloud partnership with OpenAI marks a major comeback for AWS, reinforcing its position in the global AI-driven cloud race.

The new agreement maintains Microsoft as OpenAI’s frontier model partner and preserves Microsoft’s exclusive rights to OpenAI’s IP and Azure API exclusivity until the threshold of AGI is reached. Under a previous arrangement,

Microsoft made its first investment in Sam Altman's OpenAI in 2019. It now holds a 27% in OpenAI's for-profit business.

OpenAI said Tuesday it has reorganized its ownership structure and converted its business into a public benefit corporation after two crucial regulators, the Delaware and California attorneys general, said they would not oppose the plan.

Microsoft has disclosed details of a novel backdoor dubbed SesameOp that uses OpenAI Assistants Application Programming Interface (API) for command-and-control (C2) communications.