The role Microsoft Corp. would play in a privately-owned Dell Inc. is one of several issues being hashed out ahead of a final buyout agreement for the computer maker, people familiar with the negotiations said Tuesday.

The issues have been under discussion, the people said, since Microsoft proposed earlier this month to contribute $2 billion or more of equity in the form of a preferred security as part of a deal to take Dell private. The people said a deal remains on track and could be announced in the coming days.

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