Though it had hoped to reduce its professional payroll through attrition, Ford announced that it will be instead be firing about 400 white-collar employees. Though termed politely as "involuntary separations", these layoffs are part of a much larger restructuring plan by the Blue Oval, its second in four years. Accounting for about 8% of its salaried workforce, the involuntarily separated employees will be leaving the building in which they work the day they are told the news, although security will not be escorting them out. Where the ax will fall will be determined first by employee performance and second by seniority. This news comes on the heels of Ford's announcement that the Lincoln LS is dead after 2006 and the shut down of its Wixom, MI plant is probably imminent.