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Actually things have changed for IBM. Speaking as an IBM employee, but not on behalf of IBM, my team (and I suspect all others) had to identify any work done by Russian IBM employees and then subsequently divested ourselves of those employees and offices during the start of the invasion of Ukraine.

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Throwaway for obvious reasons. Do you mean that you've "divested" yourselves from the employees of Russian IBM branch or from anyone who's a Russian national?

The company I work for is in the process of being acquired by IBM. Even though I'm located in Europe, I have Russian citizenship. Does it mean that I'm also going to be "divested from" after the acquisition is complete?

Not OP, but I believe for most companies including IBM the policy was "anyone residing within Russia who did not wish to or could not relocate outside of Russia" would be terminated. If you did relocate (and I believe some assistance was provided) then you were fine.

I work for an IBM subsidary, and to the best of my knowledge this is how it worked. One of my coworkers is a Russian expat (and I believe still citizen) living in Europe and they were unaffected.

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