A new year, and a new Microsoft – Yahoo! rumor, although one involving a complicated deal, according to TechCrunch. Call it the first such rumor of the New Year. According to the report, citing information from anonymous sources, a group of “well-known Silicon Valley executives and top investment bankers” are involved, and: Under the terms of the proposed deal, the investment group would make a takeover bid for Yahoo at a relatively low premium of around 20% to its current price of around $13 per share, valuing