Dell 2007 Annual Report Download - page 116

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ARTICLE I
Definitions
The following terms used in this Agreement shall have the meanings set forth in this Article unless a different meaning is clearly indicated by the context:
1.1.
Account Balance
Account Balance means the amount held in a Participant's Individual Account(s) as of any date derived from both Employer Contributions and Employee
Contributions, if any.
1.2.
Accounting Date
Accounting Date means the Anniversary Date of the Plan Year or such other date as may be designated by the Employer, but only if the Employer has
specifically requested the Trustee to prepare an accounting on or before such date.
1.3.
Administrator
Administrator means the Employer unless the Employer designates another person to hold the position of Administrator by written Employer action. In
addition to its other duties, the Employer has full responsibility for compliance with the reporting and disclosure rules under ERISA pertaining to this
Agreement.
1.4.
Agreement
Agreement means this Plan Agreement and all amendments or addenda to this Agreement.
1.5.
Alternate Payee
Alternate Payee means any spouse, former spouse, child, or other dependent of a Participant who is recognized by a domestic relations order as having a
right to receive all, or a portion of, the benefits payable under the Plan with respect to such Participant.
1.6.
Allocation Date
Allocation Date means with respect to Employer Contributions the Anniversary Date of each Plan Year. The Allocation Date for Participant Salary
Reduction Contributions is the last day of each payroll period. Notwithstanding the foregoing, the Employer may, at its election, concurrently allocate its
Safe Harbor Matching Contributions with Participant Salary Reduction Contributions on the Allocation Date of each payroll period, provided that the total
amount contributed to the Plan on behalf of each Participant eligible to share in the Safe Harbor Matching Contribution for a Plan Year conforms to the
requirements of Code Section 401(k)(12). 2