Dell 2007 Annual Report Download - page 112

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ARTICLE AND SECTION PAGE
1.49. VALUATION DATE 16
ARTICLE II ELIGIBILITY AND PARTICIPATION 1
2.1. ELIGIBILITY CONDITIONS 1
2.2. PARTICIPATION ELECTION 2
2.3. PARTICIPANT RE-ENTRY 3
ARTICLE III CONTRIBUTIONS 1
3.1. SALARY REDUCTION CONTRIBUTIONS 1
3.2. SAFE HARBOR MATCHING CONTRIBUTIONS 3
3.3. EMPLOYER RETIREMENT SAVINGS CONTRIBUTIONS 5
3.4. RULES GOVERNING DEPOSITS OF CONTRIBUTIONS 5
3.5. PARTICIPANT VOLUNTARY AFTER TAX CONTRIBUTIONS 6
ARTICLE IV INVESTMENT OF ACCOUNTS 6
4.1. INVESTMENT OF ACCOUNTS BY PARTICIPANTS 6
4.2. RESTRICTION ON ACQUISITION OF EMPLOYER SECURITIES 6
4.3. PASS-THROUGH VOTING OF EMPLOYER SECURITIES 7
4.4. STOCK RIGHTS, STOCK SPLITS, AND STOCK DIVIDENDS 7
4.5. PARTICIPANT RIGHTS 7
ARTICLE V ALLOCATION OF EMPLOYER CONTRIBUTIONS TO INDIVIDUAL ACCOUNTS 1
5.1. ALLOCATION OF SAFE HARBOR MATCHING CONTRIBUTIONS 1
5.2. ALLOCATION OF EMPLOYER RETIREMENT SAVINGS CONTRIBUTIONS 1
5.3. SUSPENSION OF THE ALLOCATION RULES APPLICABLE TO EMPLOYER RETIREMENT SAVINGS CONTRIBUTIONS IN ORDER TO SATISFY CODE SECTION 410(B)
REQUIREMENTS 2
5.4. LIMITATIONS ON ALLOCATIONS UNDER CODE SECTION 415 3
5.5. POST-ALLOCATION ADJUSTMENTS TO ACCOUNTS 7
5.6. EMPLOYER CONTRIBUTION ACCOUNTS DEFINED 8
ARTICLE VI IN-SERVICE DISTRIBUTIONS 9
6.1. WITHDRAWAL FROM CERTAIN INDIVIDUAL ACCOUNTS UPON ATTAINMENT OF AGE 591/2 9
6.2. WITHDRAWAL FROM CERTAIN ACCOUNTS PRIOR TO ATTAINMENT OF AGE 591/2 OR ACCOUNT OF FINANCIAL HARDSHIP 9
6.3. ADDITIONAL RESTRICTIONS ON IN-SERVICE WITHDRAWALS 12
ARTICLE VII DISTRIBUTIONS AFTER TERMINATION OF EMPLOYMENT 13
7.1. ELIGIBILITY DUE TO RETIREMENT, DEATH OR TOTAL AND PERMANENT DISABILITY 13
7.2. ELIGIBILITY DUE TO TERMINATION OF EMPLOYMENT 13
7.3. PAYMENT OF BENEFITS 14
ARTICLE VIII MANDATORY DISTRIBUTION OF BENEFITS 16
8.1. GENERAL 16
8.2. FORM OF DISTRIBUTION 16
8.3. LIMITS ON DISTRIBUTION PERIODS 16
8.4. MANDATORY DISTRIBUTION OF BENEFITS DURING A PARTICIPANT'S LIFETIME 17
8.5. MANDATORY DISTRIBUTION OF BENEFITS UPON A PARTICIPANT'S DEATH 18
8.6. DEFINITIONS 20
ARTICLE IX OPTIONAL FORMS OF DISTRIBUTION 22
9.1. FORMS OF PAYMENT OF BENEFITS 22
9.2. DIRECT ROLLOVER BENEFIT 22
9.3. ELECTION TO RECEIVE BENEFITS 23
9.4. MINORITY OR DISABILITY 24
9.5. UNCLAIMED ACCOUNT PROCEDURE 25
9.6. QUALIFIED JOINT AND SURVIVOR ANNUITY REQUIREMENTS 26
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