The first significant cuts at Houghton Mifflin following its purchase by Vivendi will take place at its Boston headquarters. Approximately 60 corporate positions are to be cut in the coming months as Vivendi looks to eliminate duplicate corporate functions. "When you're part of a larger company, there are certain jobs you don't need anymore and others that overlap," an HM spokesperson said. Among those leaving the company, as first reported by Publishing Trends, are Gail Deegan, executive v-p and chief financial officer; Elizabeth Hacking, senior v-p, strategic development; and Gary Smith, senior v-p, administration. Deegan was one of HM's top-paid executives last year, earning a total of $396,135 in salary and bonuses.