OpenAI announced plans to restructure as a public benefit corporation (P.B.C.), transitioning from its current nonprofit model. This change aims to balance shareholder, stakeholder, and public benefit interests, allowing OpenAI to raise capital more effectively. The nonprofit controlling OpenAI will receive shares in the new entity, although the valuation is still under negotiation. The restructuring follows tensions between the board and CEO Sam Altman, which raised concerns among investors like Microsoft.