Dell 2007 Annual Report Download - page 117

1.7.
Anniversary Date
Anniversary Date means the last day of each Plan Year. The Anniversary Date is an Allocation Date.
1.8.
Annual Additions Limit
Annual Additions Limit means the annual contribution limit described in Section 5.4.
1.9.
Annual Compensation
(a) For the Plan Year ending December 31, 2007, Annual Compensation, pursuant to the safe harbor definition of Treas. Reg. § 1.415-2(d)(11), means
wages as defined in Code Section 3401(a) and all other payments of compensation to an Employee in the course of the Employer's or Participating
Employer's trade or business for which the Employer or Participating Employer is required to furnish the Employee a written statement under Code
Section 6041(d) and 6051(a)(3). Compensation must be determined without regard to any rules under Code Section 3401(a) that limit the remuneration
included in wages based on the nature or location of the employment or the services performed such as the exception for agricultural labor in Code
Section 3401(a)(2). "Annual Compensation" shall not include the following:
(i) contributions by the Employer to any deferred compensation plan (to the extent the contributions are not included in the Participant's gross income
for the taxable year in which contributed) or Simplified Employees Pension defined in Code Section 408(k) (to the extent the contributions are
excludable from the Participant's gross income);
(ii) distributions from any plan of deferred compensation regardless of whether such amounts are includable in the gross income of the Employee when
distributed;
(iii) amounts realized from the exercise of any nonqualified stock option, or, when restricted stock becomes freely transferable or is no longer subject to
a substantial risk of forfeiture;
(iv) amounts realized from the sale, exchange, or other disposition of stock acquired under a qualified stock option described in Part II, Subchapter D,
Chapter I of the Code;
(v) premiums paid by the Employer for group term life insurance (to the extent the premiums are not includable in the Participant's gross income),
contributions by the Employer to an annuity under Code Section 403(b) (to the extent not includable in the Participant's gross income), and any other
amounts received under any Employer sponsored fringe benefit plan (to the extent no includable in the Participant's gross income);
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