# Jury selection begins Monday in the federal trial pitting Elon Musk against Sam Altman, OpenAI and Microsoft.

*genai · news · 2026-04-27 · Forbes*

## Key points

- OpenAI restructured as a for-profit public benefit corporation in late 2025, with its nonprofit holding a 26% equity stake.
- The OpenAI Foundation now controls roughly $130 billion in equity and has committed $25 billion to health and AI resilience.
- Microsoft's revised OpenAI agreement preserves its OpenAI IP rights through 2032 but makes them non-exclusive.
- The Musk v. Altman trial could impact OpenAI's governance, structure, and delay any near-term IPO plans.

**Companies:** Microsoft, OpenAI
**Countries:** United States

[Read the full story on Forbes](https://www.forbes.com/sites/paulocarvao/2026/04/27/as-openai-shifts-to-for-profit-its-foundation-controls-130-billion-who-benefits/)

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