Dell 2007 Annual Report Download - page 118

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(vi) Reimbursements and other expense allowances;
(vii) Cash and noncash fringe benefits;
(viii) Moving expenses;
(ix) Welfare benefits;
(x) Noncash awards such as gifts and trips;
(xi) Earned income (as defined in Code Section 911(d)(2)) from the Employer that does not constitute United States source income (as defined in Code
Section 861(a)(3));
(xii) For any individual who is a nonresident alien and who has received earned income (including income defined in Code Section 911(d)(2)) from the
Employer that constitutes United States source income (as defined in Code Section 861(a)(3), all income received from the Employer;
(xiii) Cash retention awards made under the Company's Long Term Incentive Program; and
Notwithstanding the foregoing, Annual Compensation includes contributions that are made by the Employer on behalf of its Employees that are not
includable in gross income under Code Section 125 relating to a cafeteria plan; Code Section 402(g) relating to a "401(k)" plan; and Code
Section 132(f)(4) relating to a qualified transportation fringe benefit.
For Plan Years commencing on or after January 1, 2008, Annual Compensation means the sum of:
(i) Base salary;
(ii) Hourly pay;
(iii) Overtime pay and shift differential pay
(iv) Commissions and similar incentive compensation payments;
(v) Incentive Cash Plan payments;
(vi) Incentive Bonus Plan payments;
(vii) cash patent awards;
(viii) on the spot awards; and
(ix) friends for hire payments which are paid in cash. 4