IBM has been considering a radical restructuring plan and is reportedly dallying with the idea of shedding or restructuring Personal Systems. However, no final decision has yet been taken. The overhaul that IBM executives are debating this week would treat IBM as a holding company for its numerous computer businesses rather than having headquarters directing activities. Pricing decisions may be taken from the field sales force and restored to these different business units. Meanwhile the sales force would decide what it wanted to sell and place orders with the various businesses. The fevered speculation that surrounds the restructuring has sprung up because a meeting of IBM’s top 300 executives has been rescheduled for early December from late January. This will be followed a week later by a press announcement and a meeting of securities analysts.