It seems that at least one major component of the restructuring is being driven by the company's attempts to move forward with open source, but doing so in such as way that insulates the vast majority of its patent portfolio. Essentially, Qualcomm appears to be creating a corporate shield to make sure that there are not any claims, legitimate or frivolous, that its open source initiatives will come back to take a bite out of their propriety business build on an extensive patent portfolio. If this is indeed what Qualcomm is doing it seems like an exceptionally smart move. Once you open up to open source there can be many strings attached and if you take you allow others to take from you.
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