Microsoft is poised to secure a significant equity stake in OpenAI as the startup transitions to a for-profit model, with negotiations underway to determine the exact amount. Having invested nearly $14 billion, Microsoft is under pressure to finalize terms with OpenAI ahead of a two-year deadline. Key discussions include equity distribution among CEO Sam Altman and employees, as well as Microsoft's governance rights. OpenAI, currently the second-most valuable U.S. startup, will be structured as a public-benefit corporation with a nonprofit element. OpenAI's president, Greg Brockman, is expected to return from leave in November.