Dell 2007 Annual Report Download - page 122

to said leave shall be treated as neither a Period of Service nor a Period of Severance.
(iii) For purposes of this Subsection (c), a Period of Service means each period of an individual's Service, commencing on his Employment
Commencement Date or Reemployment Commencement Date, if applicable, and ending on the date of termination of employment. A Period of
Service shall include any period required to be credited under this Section 1.11, Section 1.28, Section 1.43, Appendix C.1.1 and by federal law, but
only under the conditions and to the extent so required by federal law.
1.12.
Catch-up Contributions
Catch-up Contributions are those Salary Reduction Contributions which: (1) exceed an applicable limit; (2) are treated by the Plan as Catch-up
Contributions; and (3) do not exceed the annual catch-up limit effective for the calendar year ($5,000 for 2006). An "applicable limit" is a statutory limit
described in Code Sections 402(g) or 415, a Plan limit described in Section 3.1(a) or, with respect to Highly Compensated Employees, the limit resulting
from the application of the nondiscrimination requirements described in Code Section 401(k)(3).
1.13.
Code
Code means the Internal Revenue Code of 1986, as amended from time to time. A reference to a Code Section in this Agreement means the provisions or
successor provisions of the particular Code Section, as amended or replaced from time to time.
1.14.
Committee
Committee means the Plan Committee as from time to time constituted pursuant to Article XI.
1.15.
Computation Period
Computation Period means the period of time used to calculate a Participant's Years of Vesting Service under the terms of the Plan in effect prior to
January 1, 2005. For purposes of determining a Participant's Years of Vesting Service under Appendix C.1.1, the Computation Period shall be 365 days of
credited Service, measured from the Participant's Employment Commencement Date, which shall equal one (1) Year of Vesting Service. Such periods of
credited Service need not be consecutive.
1.16.
Determination Date
Determination Date means (i) the last day of the preceding Plan Year or (ii) in the case of the first Plan Year, the last day of the first Plan Year.
1.17.
Effective Date 8