Dell 2007 Annual Report Download - page 123

The original Effective Date of this Plan is June 1, 1989. Except as otherwise noted herein, the Effective Date of this Plan as restated is January 1, 2007.
1.18.
Employee
(a) Employee means any individual currently employed by the Employer maintaining the Plan or of any other Employer required to be aggregated with the
Employer under Code Sections 414(b), (c), (m) or (o) and any Leased Employee treated as an Employee of the Employer.
(b) The Plan treats any Leased Employee as an Employee of the Employer. A Leased Employee is an individual, who otherwise is not an Employee of the
Employer, who, pursuant to a leasing agreement between the Employer and a Participating Employer, has performed services for the Participating
Employer (or for the Participating Employer and any persons related to the Participating Employer within the meaning of Code Section 144(a)(3)) on a
substantially full time basis for at least one (1) year (unless such individual is otherwise earlier considered a Leased Employee treated as an Employee
of the Employer pursuant to the eligibility conditions elected by a Participating Employer in the Participation Agreement) and such services are
performed under the primary direction or control of the Participating Employer. If a Leased Employee is treated as an Employee because of this
Section, Annual Compensation includes compensation from the Employer which is attributable to services performed for the Participating Employer.
(c) Notwithstanding the preceding, the term "Employee" shall not include any individual who is designated as an "Independent Contractor" by the
Employer, even if the status of such individual subsequently is changed from that of an Independent Contractor to that of an Employee as a result of
administrative or legal proceedings.
1.19.
Employment Commencement Date
Employment Commencement Date means the date on which an Employee is first entitled to credit for an Hour of Service.
1.20.
Employer
Employer means the Plan Sponsor, and any other Participating Employer under this Agreement.
1.21.
Employer Securities
(a) Employer Securities means any common or preferred stock issued by the Employer or by a corporation which is a member of the same controlled group
of corporations.
(b) Qualifying Employer Securities means: 9