Corning Inc. said it will offer an early-retirement program and take a second-quarter charge, which will be offset by a gain from the March sale of its cookware division. The optical fiber and cable maker did not disclose the expected size of the charge, or the gain from the sale of Corning Consumer Products, except to say it was a "modest" gain. The early retirement will be offered to administrative employees the company no longer needs after the sale of its cookware unit, Corning said. It expects the early retirements to take place in the second half of this year, with most of the cost-savings benefits seen next year. The Corning, N.Y.-based company is selling its cookware unit, which includes Pyrex and Revere Ware brands, to an affiliate of privately held Borden Inc. Corning shares were unchanged at $39.75 the NYSE.