no , they don't have plans
they are holding cash to prevent sticking their major stockholders (bill and his early MS buddies) with HUGE tax liabilities from LARGE stock dividends
if you get technical, companies are required to distribute excess cash as stock dividends to share holders, but if MS did push the billions in cash they have to the stockholders, they (the stockholders) would have to pay taxes on the dividends (at what ever rate thier income puts them , for the BIG stockholders, this would be the very HIGHEST tax bracket/largest percentage)
if MS keeps the cash, it helps the stock price appreciate/keeps it from falling as bad as other companies and the stockholders don't have to pay "regular" taxes on it (if it was distributed as dividends)
it is all about not increasing the dividends MS pays out, nothing else (my $0.02)