Dell 2003 Annual Report Download - page 89

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IV.
ALLOCATIONS AND LIMITATIONS
4.1 Suspended Amounts. All contributions, forfeitures, and the net income or net loss of the Trust Fund shall be held in suspense until allocated or applied as
provided herein.
4.2 Allocation of Contributions to Accounts.
(a) Salary Reduction Contributions made by the Employer on a Participant's behalf pursuant to Section 3.1 shall be allocated to such Participant's Salary
Reduction Contribution Account.
(b) The Employer Matching Contributions made pursuant to Subsections 3.2(a) and 3.2(b) shall be allocated to the Employer Contribution Accounts of
the Participants for whom such contributions were made.
(c) The Employer Retirement Savings Contribution, if any, made pursuant to Section 3.3 for a Plan Year shall be allocated to the Employer
Contribution Accounts of the Participants eligible to receive an allocation of such contribution. The allocation to each such eligible Participant's
Employer Contribution Account shall be (i) in the case of the Employer Retirement Savings Contribution made pursuant to Subsection 3.3(a), the
portion of such Employer Retirement Savings Contribution that is in the same proportion that such Participant's Compensation for such Plan Year
bears to the total of all such eligible Participants' Compensation for such Plan Year and (ii) in the case of the Employer Retirement Savings
Contribution made pursuant to Subsection 3.3(b), the amount of such Employer Retirement Savings Contribution made on behalf of such Participant
in accordance with Subsection 3.3(b).
(d) The Employer Fail Safe Contribution, if any, made pursuant to Section 3.4 for a Plan Year in order to satisfy the restrictions set forth in Subsection
3.1(f) shall be allocated to the Salary Reduction Contribution Accounts of Participants who (i) received an allocation of Salary Reduction
Contributions for such Plan Year and (ii) were not Highly Compensated Employees for such Plan Year (with each such Participant individually
hereinafter referred to as an "Eligible Participant" for purposes of this Subsection). Such allocation shall be made, first, to the Salary Reduction
Contribution Account of the Eligible Participant who received the least amount of Compensation for such Plan Year until the limitation set forth in
Section 4.6 has been reached as to such Eligible Participant, then to the Salary Reduction Contribution Account of the Eligible Participant who
received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.6 has been reached as to such
Eligible Participant, and continuing in such manner until the Employer Fail Safe Contribution for such Plan Year has been completely allocated or
the limitation set forth in Section 4.6 has been reached as to all Eligible Participants. Any remaining Employer Fail Safe
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