features as printing capability. It was rumoured that the deal fell apart because of money, with Be Inc allegedly wanting US$500M and a high-level post in the company, when the NeXT deal closed at US$400M. The rumours were dismissed by Gassée. Dissolution and litigation Ultimately the assets of the Be, Inc. were bought for US$11 million in 2001 by Palm, Inc., where Gassée served on the board of directors, at which point the company entered dissolution. The company then initiated litigation against Microsoft for aggressively anti-competitive and monopolistic business practices. Joining a long history of antitrust lawsuits against Microsoft, Be specifically contested Microsoft's prohibition of OEMs to allow dual-boot systems containing both Microsoft and non-Microsoft operating systems. The suit was settled in September 2003 with a US$23.25 million payout to Be, Inc. Palm subsequently spun off a wholly owned subsidiary PalmSource to develop its Palm OS and related software, with the Be assets being transferred to PalmSource which was subsequently acquired by Japanese-based ACCESS. Legacy The open source operating system Haiku resumed BeOS's legacy in the form of a complete reimplementation. Beta 1 of Haiku was released in September 2018. As of then, there is an active development team with nightly releases. References 1990 establishments in California 2001 disestablishments in California Companies based in Menlo Park, California Computer companies established in 1990 Computer companies disestablished in 2001 Defunct companies based in the San Francisco Bay Area Defunct computer companies based in California Defunct computer companies of the United States Defunct computer hardware companies Defunct software companies of the United States Home computer hardware companies Software companies based in the San Francisco Bay Area