Dell 2007 Annual Report Download - page 125

Former Participant means any individual who has been a Participant in the Plan, but who is either no longer employed by the Employer or is otherwise no
longer eligible to participate and has not yet received the entire benefit to which the individual is entitled under the Plan or incurred five (5) consecutive
one year Breaks in Service.
1.27.
Highly Compensated Employee
Highly Compensated Employee means any Participant or Former Participant who is a Highly Compensated Employee, as defined in Code Section 414(q).
Generally, any Participant or Former Participant is considered a Highly Compensated Employee if:
(a) during the Plan Year (the "Determination Year") or during the twelve month period immediately preceding the Determination Year (the "Look Back
Year"), the Participant or Former Participant was a Five Percent Owner at any time; or
(b) for the Look Back Year the Participant or Former Participant had Annual Compensation from the Employer in excess of $80,000, as adjusted by the
Secretary of the Treasury for the relevant year $100,000 for the 2006 Look Back Year).
For purposes of the preceding sentence, (i) all employers aggregated with the Employer under Code Section 414(b), (c), (m), or (o) shall be treated as a
single employer and (ii) a former Employee who had a separation year (generally, the Determination Year such Employee terminates employment)
prior to the Determination Year and who was an active Highly Compensated Employee for either such termination year or any Determination Year
ending on or after such Employee's fifty-fifth birthday shall be deemed to be a Highly Compensated Employee. To the extent that the provisions of this
paragraph are inconsistent or conflict with the definition of a "highly compensated employee" set forth in Code Section 414(q) and the Treasury
Regulations thereunder, the relevant terms and provisions of Code Section 414(q) and the Treasury Regulations thereunder shall govern and control.
(c) For purposes of this Section, "Annual Compensation" means Annual Compensation as defined in Section 1.9(c).
1.28.
Hour Of Service
For purposes of crediting Hours of Service, the Plan will be treated as a single plan and Service with any Related Employer of the Employer and with any
Participating Employer and its Related Employers shall be considered Service for the Employer.
(a) Any Employee or Participant who is compensated on an hourly-rated basis shall be credited with an Hour of Service for:
(i) each hour for which the Employee or Participant is either directly or indirectly paid or entitled to payment by the Employer for the performance of
duties or for reasons other than for the performance of duties due to 11