[Gap plans to cut about 1800 jobs] US clothing retailer Gap said it will implement a restructuring plan, including about 1800 layoffs, which will focus on the company's headquarters and senior employees. Gap estimates the total pre-tax costs associated with the plan at about $100m-$120 million, including about $75 million-$85 million in employee-related costs and $25 million-$35 million in consulting and other related costs.