One unfortunate side effect of Motorola being acquired by Google is that it needs cut back spending; to that end, it'll be laying off 800 employees worldwide, according to a filing with the SEC. This news comes just days after Motorola posted a $32 million loss in Q3 2011 — this layoff will cost up to $31 million in severance and facility closing costs, so Motorola's fourth quarter could be extra challenging. 

Out of those 800 employees being laid off, 185 of them come from Motorola's current home state of Illinois; The Chicago Tribune reports that Motorola still employs approximately 3,000 in the state, thus letting it benefit from a $100 million tax incentive deal made with Illinois this year. This incentive deal is spread over ten years, so it remains to be seen how the Google acquisition will affect it — if Motorola moves its employees out to Mountain View, it may have to leave some money on the table.