The artificial intelligence pioneer, OpenAI, had initially envisioned completing its transformation by the close of this year. However, negotiations with its major shareholder, Microsoft, have hit a snag, potentially delaying the restructuring plan until next year. The core disputes between the two entities center around Microsoft's access to OpenAI's APIs and intellectual property rights. This restructuring is pivotal for OpenAI's forthcoming IPO and securing additional investment from SoftBank.