Yahoo has added some additional disclosure to the usual boiler plate safe-harbor statement on its SEC filings to reflect the "[f]urther risks and uncertainties associated with Microsoft's unsolicited proposal to acquire the Company." They are not that surprising, but it's interesting to see how the company's lawyers crafted the language and the degree to which the whole acquisition process throws a wrench in the works.

They include:

"the risk that key employees may pursue other employment opportunities due to concerns as to their employment security with the Company; the risk that the acquisition proposal will make it more difficult for the Company to execute its strategic plan and pursue other strategic opportunities; and the risk that stockholder litigation in connection with Microsoft's unsolicited proposal may result in significant costs of defense, indemnification and liability."

As far as I can tell, the language is new with today's SEC filings that reported the company's rejection statement and CEO Jerry Yang's email to employees.