Dell 2003 Annual Report Download - page 104

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(g) Special Rules for DFS Employees. Notwithstanding the preceding, any Participant who terminates his or her employment with the Employer
pursuant to a written agreement which provides that he or she shall accept employment with Dell Financial Services, L.P., which is an affiliate of
the Employer, shall be 100% vested in his or her account balance as of December 31, 2001. This Subsection shall not apply to individuals who
terminate employment after December 31, 2001.
(h) Special Rules for Alternate Payees. The Committee may direct the Trustee under the nondiscriminatory policy adopted by the Committee to
immediately pay benefits to an alternate payee designated under a Qualified Domestic Relations Order as defined in Code Section 414(p). To the
extent provided under a Qualified Domestic Relations Order, a former spouse of a Participant shall be treated as the spouse or surviving spouse for
all purposes of the Plan. * * * * *
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