Customers who have an active Xbox Live Gold subscription extending beyond the date changes to the program go live can request to cancel their subscription and receive a refund from Microsoft. Microsoft will offer a prorated refund based on the number of days between the date of cancellation and the date their paid Gold membership ends. Requests must be submitted through the Microsoft support site after the changes transpire but before August 31, 2014, and require up to eight weeks for processing. More info is available on the official FAQ.
In its own way, you could say that this is Microsoft's way of offering cash for Gold.