Dell 2003 Annual Report Download - page 110

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(B) Death Before Date Distributions Begin.
(I) Participant Survived by Designated Beneficiary. If the Participant dies before distributions begin and there is a designated
beneficiary, the Participant's entire interest will be distributed, and begin to be distributed, to the designated beneficiary by
December 31 of the calendar year containing the fifth anniversary of the Participant's death. If the participant's surviving spouse
is the Participant's sole designated beneficiary and the surviving spouse dies after the Participant but before distributions to
either the participant or the surviving spouse begin, this paragraph will apply as if the surviving spouse were the Participant.
(II) No Designated Beneficiary. If the Participant dies before the date distributions begin and there is no designated beneficiary as of
September 30 of the year following the year of the Participant's death, distribution of the participant's entire interest will be
completed by December 31 of the calendar year containing the fifth anniversary of the Participant's death.
(III) Death of Surviving Spouse Before Distributions to Surviving Spouse Are Required to Begin. If the Participant dies before the
date distributions begin, the Participant's surviving spouse is the Participant's sole designated beneficiary, and the surviving
spouse dies before distributions are required to begin to the surviving spouse, this Subsection 8.2(h)(4)(B) will apply as if the
surviving spouse were the Participant.
(5) Definitions.
(A) Designated beneficiary. The individual who is designated as the beneficiary under Section 7.3 of the Plan and is the designated
beneficiary under Code Section 401(a)(9) and section 1.401(a)(9)-1, Q&A-4, of the Treasury regulations.
(B) Distribution calendar year. A calendar year for which a minimum distribution is required. For distributions beginning before the
Participant's death, the first distribution calendar year is the calendar year immediately preceding the calendar year that contains the
Participant's required beginning date. For distributions beginning after the Participant's death, the first distribution calendar year is the
calendar year in which distributions are required to begin under Subsection 8.2(h)(2)(B). The required minimum distribution for the
Participant's first distribution -42-