What proportion of their workforce is still in the US? I don’t think they have many actual worker bees left here.
Naturally, there is headquarters, but you can’t very well scrap finance and HR completely, far less the executive suite.
Burlington Vermont is still a big operation. Fishkill ny is a ghost town.
They do a TON of consulting services in the US.
Those are high paying jobs that by definition are not outsourced out of the country, because the client wants them here. Of course, IBM does consulting services all over the world.
Those in services that are on the beach will be part of the starting list.
Sometimes they can do some fancy footwork and stay on, but most will probably go.