This was in Forbes on 22.1., and dismissed by IBM on 26.1. (http://www.reuters.com/article/2015/01/26/us-ibm-restructuring-forbes-idUSKBN0KZ1WF20150126) quite convincingly:
"IBM does not comment on rumors, even ridiculous or baseless ones," the company said in the email. "If anyone had checked information readily available from our public earnings statements, or had simply asked us, they would know that IBM has already announced the company has just taken a $600 million charge for workforce rebalancing. This equates to several thousand people, a small fraction of what's been reported."
Not sure why Slashdot is picking up on this several days later... Is there any new indication that the 100k number is correct at all?