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* Ford Motor Co. has begun making the first of its planned 4,000 salaried job cuts as it tries to reduce costs to stem losses in North America.

* The estate of Wal-Mart Stores Inc. heir John T. Walton filed to sell as much as $572.3 million in company shares, five months after he died in a plane crash. Walton’s estate filed to sell 11.4 million shares, most of its holdings, according to a regulatory document.

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