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.

NoteThe source confirms a recapitalization occurred and that the OpenAI Foundation holds equity in the for-profit, but it does not provide the specific equity ownership breakdown percentages claimed (Foundation 26%, Microsoft 27%, employees 26%, other investors ~21%). More critically, the source contains no information whatsoever about Sam Altman's equity allocation or lack thereof in the restructuring. The claim's specific numerical equity distribution and Sam Altman details cannot be verified from this source text, making the claim unverifiable based on the provided excerpt.