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The Walt Disney Co. is offering a voluntary-separation plan to the nearly 600 executives in its Parks and Resorts division."The parks and resorts division is in the process of implementing a number of initiatives to contain costs and maximize efficiency," said Leslie Goodman, executive vice president of worldwide public affairs at Walt Disney Parks and Resorts. "Given the continued uncertainty of the economic environment, we must manage our business even more productively. "Disney did not reveal any details about the plan, including what it was offering to the executives who take the severance.Disney is announcing its first-quarter financial results for fiscal 2009 on Feb. 3.