Microsoft shares, which are also traded over the counter, fell $1, to $127.50.
Microsoft shares gained $2.125 on the news to close at $87 in Nasdaq trading.
The company reported its results after the close of the market, where Microsoft shares closed down 29 cents, to $28.01.
A year ago, Microsoft shares were at a 52-week low of $55.125.
Microsoft shares closed up $4, to $89, in Friday's session.
Microsoft shares fell $4.75 today, to $55.50, on reports of the announcement.
According to the most recent figures available, a little over a year ago Microsoft shares made up 46 percent of the company's 401(k) plan.
Microsoft shares rose 43.8 cents today to close at $56.25.
Microsoft shares closed today at $78, up $1.75, in Nasdaq trading.
Even with yesterday's advance, Microsoft shares are down more than 37 percent so far this year.