Cullinet Software Inc. is restructuring in a...

Cullinet Software Inc. is restructuring in a move that will eliminate about 400 jobs and lead to the reorganization of its management, sales and service organizations. About 25% of the jobs to be cut at Cullinet, which is based in Westwood, Mass., will be transferred to other organizations through the sale of the subsidiary Computer Strategies Inc., the company said. Restructuring will cost about $8 million. Cullinet, with about 2,400 employees, has been a leading supplier of software for IBM mainframe computers.