Microsoft CEO Satya Nadella. Sven Hoppe/picture alliance via Getty Images Microsoft is offering buyouts to US employees who want to retire. The buyout includes cash, insurance, and stock vesting based on employee level and service years. The program helps Microsoft cut costs as it plans significant spending. Microsoft released details of its buyout offer for long-serving employees in an internal document viewed by Business Insider. Microsoft last month announced it would offer buyouts to employees at level 67 and below in the US who have 70 or more years of age and service. Microsoft said it would share the details with employees on May 7. The buyout offer helps Microsoft cut costs as it plans significant spending, including $190 billion in capital expenditures this year, primarily related to its AI infrastructure buildout. The company recently said it expects head count to decrease in the coming quarters.…