EMC ended 2015 by approving some layoffs prior to the Dell acquisition.

EMC announced the plan, in an SEC filing on Dec. 31. EMC didn't disclose the size of the restructuring, saying only that it involves "a reduction in force which will be substantially completed by the end of the first quarter of 2016 and fully completed by the end of 2016."

Dell's acquisition of EMC, a $67 billion work in progress, is expected to close between May and October 2016.

The company is counting this as part of its previously announced plan to reduce costs by $850 million per year. EMC expects to tally $250 million in restructuring charges.

Every little bit helps, as Dell is still nailing down the financial aspects of the EMC acquisition. Because the deal includes the creation of a tracking stock for EMC subsidiary VMware, the value of VMware's shares has become a touchy issue for EMC. For example, the companies had to scrap plans to jointly own Virtustream, which EMC acquired last fall.