Paramount is reportedly preparing contingency plans to relocate its headquarters from California if efforts to resolve an ongoing legal dispute over its proposed acquisition of Warner Bros. The proposed relocation forms part of a longer-term strategy that could see much of Paramount’s corporate workforce gradually transferred over a five-year period. The relocation plans are linked to Paramount’s proposed US$110 billion merger with Warner Bros. To support the merger, Paramount has reportedly offered several commitments, including maintaining both studio lots, preserving theatrical movie releases and guaranteeing extended cinema release windows before films move to streaming services. Neither Paramount nor California officials have publicly confirmed the reported relocation strategy.