OpenAI Foundation — Notable For: Post-restructuring equity: Foundation 26%, Microsoft 27%, employees 26%, other investors ~21%. Sam Altman received no equity in the restructuring despite earlier reports of up to $10.5B.

Note: The source text discusses the recapitalization and the Foundation's equity stake in general terms, but does not provide the specific equity distribution percentages claimed (Foundation 26%, Microsoft 27%, employees 26%, other investors ~21%) or any information about Sam Altman's equity allocation. The claim requires specific numerical breakdowns that are simply not present in the provided source material. While the source confirms a recapitalization occurred as of October 2025, the detailed equity structure percentages and Sam Altman information cannot be verified from this excerpt.