Buyers delay closing while they fiddle around with the deal structure to optimize tax effect for their benefit, etc.

FORBES: Tough Truth About Defensive Exits

In order to optimize personnel structure and assist employees to secure new opportunities outside the Company, early retirement programs will be implemented at Sony Corporation, Sony EMCS Corp. and other major consolidated electronics subsidiaries in Japan.

ENGADGET: Sony restructuring in Japan: camera lens plant to close with loss of 2,000 jobs