Latest victim of the IBM Corp workforce paring is the company’s personal computer plant in Boca Raton, Florida, where 400 to 500 jobs are to go, leaving about 3,200, United Press International reports. The company hopes that it can persuade most of the surplus employees to go quietly, accepting voluntary redundancy. Those that don’t accept terms by June 30 risk being declared surplus and laid off. We want to retain the key skills but fix the skill imbalance. So not everyone that volunteers will be approved, the company told the news wire. Employees eligible for retirement in 2000 can retire now and receive health benefits for seven years. IBM also announced that 35 marketing, finance and planning jobs are moving into Boca as it tranfers the headquarters of its Latin American personal computer operation down to Florida from Mount Pleasant, New York by September.