Microsoft Corporation has filed a Form S-4 registration statement with the Securities and Exchange Commission (SEC) on April 26, 2024, for a proposed exchange offer. The registration statement includes an offer to exchange new registered notes for any and all outstanding restricted notes. The exchange offers are for five series of notes due between 2026 and 2050, with varying interest rates from 1.350% to 4.500%. The exchange offers are not conditioned upon any minimum aggregate principal amount of restricted notes being tendered. The exchange offers are subject to certain conditions, including that they do not violate applicable law or SEC interpretations, and that no legal proceedings are instituted or threatened that could impair the ability to proceed with the offers. The exchange offers are expected to commence as soon as practicable after the registration statement becomes effective. The exchange offers are intended to allow holders of restricted notes to exchange them for registered notes, which may have fewer transfer restrictions and may be more easily tradable.

Microsoft Corporation has filed a Form S-4 registration statement with the Securities and Exchange Commission (SEC) on April 26, 2024, for a proposed exchange offer. The registration statement includes an offer to exchange new registered notes for any and all outstanding restricted notes. The exchange offers are for five series of notes due between 2026 and 2050, with varying interest rates from 1.350% to 4.500%. The exchange offers are not conditioned upon any minimum aggregate principal amount of restricted notes being tendered. The exchange offers are subject to certain conditions, including that they do not violate applicable law or SEC interpretations, and that no legal proceedings are instituted or threatened that could impair the ability to proceed with the offers. The exchange offers are expected to commence as soon as practicable after the registration statement becomes effective. The exchange offers are intended to allow holders of restricted notes to exchange them for registered notes, which may have fewer transfer restrictions and may be more easily tradable.