Dell 2003 Annual Report Download - page 76
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otherwise be credited as a Period of Service, (ii) such crediting of Period(s) of Service (A) has a legitimate business reason, (B) does not by
design or operation discriminate significantly in favor of Highly Compensated Employees, and (C) is applied to all similarly situated
employees, and (iii) the individual has not permanently ceased to perform services as an employee of the Employer or a Controlled Entity,
provided that clause (iii) of this sentence shall not apply if (A) the individual is not performing services for the Employer or a Controlled Entity
because of a disability, (B) the individual is performing services for another employer under an arrangement that provides some ongoing
business benefit to the Employer or a Controlled Entity, or (C) for purposes of vesting and accrual, the individual is performing service for
another employer which is being treated under the Plan as actual service with the Employer or a Controlled Entity.
(6) In the event that the Plan constitutes a plan of a predecessor employer within the meaning of Code Section 414(a), service for such predecessor
employer shall be treated as a Period of Service to the extent required by Code Section 414(a).
(7) An individual's Period of Service shall include any period of employment by such individual with Dell Financial Services, L.P.; provided,
however, that this provision shall apply solely to an individual who becomes an Employee immediately following the date of his or her
termination of employment with Dell Financial Services, L.P.
(jj) Period of Severance: Each period of time commencing on an individual's Severance from Service Date and ending on a Reemployment
Commencement Date.
(kk) Plan: The Dell Inc. 401(k) Plan, as amended from time to time.
(ll) Plan Year: The twelve-consecutive month period commencing January 1 of each year.
(mm) Reemployment Commencement Date: The first date on which an individual performs an Hour of Service following a Severance from Service
Date.
(nn) Rollover Contribution Account: An individual account for an Eligible Employee, which is credited with the Rollover Contributions of such
Employee.
(oo) Rollover Contributions: Contributions made by an Eligible Employee pursuant to Section 3.7.
(pp) Salary Reduction Contribution Account: An individual account for each Participant, which is credited with any Salary Reduction Contributions
made by the Employer on such Participant's behalf and any Employer Fail Safe
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