Dell 2007 Annual Report Download - page 126

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vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty or leave of absence, whether or not the employment
relationship was terminated; and
(ii) each hour for which back pay has been awarded to the Employee or Participant or agreed to by the Employer, irrespective of mitigation of damages.
(b) Any Employee or Participant who is compensated on a basis other than an hourly-rated basis and who, if hourly-rated, would be credited with one
(1) Hour of Service pursuant to the preceding sentence, shall be credited with the number of Hours of Service as follows:
(i) ten (10) hours of service per day, if compensated on a daily basis;
(ii) forty-five (45) hours of service per week, if compensated on a weekly basis;
(iii) ninety (90) hours of service per bi-weekly period, if compensated on a bi-weekly basis;
(iv) ninety-five (95) hours of service per semi-monthly period, if compensated on a semi-monthly basis; or
(v) one hundred ninety (190) hours of service per month, if compensated on a monthly basis.
(c) The number of Hours of Service which shall be credited to an Employee or Participant for being entitled to payment for reasons other than for the
performance of duties shall be determined under Sections 2530.200b-2(b) and (c) of the Department of Labor Regulations which are incorporated
herein by this reference. The method for crediting Hours of Service under Subsection (b) above for each Participant shall be the same method used for
crediting Hours of Service for which the Participant received compensation. Notwithstanding the foregoing, not more than five hundred one
(501) Hours of Service shall be credited to any Employee or Participant during any Computation Period for any single, continuous period during which
the Employee or Participant performs no duties.
(d) An Hour of Service performed for any other entity that is a Related Employer with respect to the Employer shall be considered an Hour of Service
performed for the Employer.
1.29.
Individual Accounts
Individual Accounts means accounts or records maintained by the Committee or its agent indicating the monetary value of the total interest in the Trust
Fund of each Participant, each Former Participant, and each Beneficiary. The types of Individual Accounts under this Plan are:
12