Yahoo! may use these payments to partially cover transition and implementation costs not otherwise covered under the Search Agreement. Following the Commencement Date, Microsoft will hire not less than 400 Yahoo! employees (the "Transferred Employees") and will offer the Transferred Employees market competitive compensation packages. In addition, Yahoo! and Microsoft will mutually agree on a retention plan to be paid for by Microsoft to assist in retaining the Transferred Employees and an additional 150 Yahoo! employees to be mutually agreed upon between Microsoft and Yahoo! to assist with providing the transition services.