From Slashdot:

Thanks to Scott McNeil for pointing out that in the SEC filing concerning the recent Microsoft investment in Corel that it grants Microsoft the /option/ for the next three years to have Corel port the .NET framework or portions by assigning at least 20 full time developers and 10 full time testers - or the equivalent thereof. Now, it is an option, but that's interesting that it's in there. It's Point 3 of the section I linked to.