Dell 2007 Annual Report Download - page 127

(a) Employer Contribution Accounts. The types of Employer Contribution Accounts maintained by this Plan are:
(i) Safe Harbor Matching Contribution Accounts holding Employer Matching Contributions made to the Plan for Plan Years beginning on and after
January 1, 2005, for the benefit of an Employee because of a Salary Reduction Contribution made with respect to the Employee or a contribution by
the Employee that satisfy the requirements of Code Section 401(k)(12). Safe Harbor Matching Contributions, if any, shall be maintained separately
for the benefit of the Participant so that all applicable distribution restrictions may be strictly observed. Safe Harbor Matching Contributions shall be
100% vested at all times.
(ii) Matching Contribution Accounts holding discretionary Employer Matching Contributions made to the Plan for Plan Years beginning prior to
January 1, 2005, for the benefit of an Employee because of a Salary Reduction Contribution made with respect to the Employee or a contribution by
the Employee.
(iii) Retirement Savings Contribution Accounts holding the Employer's discretionary Retirement Savings Contributions made to the Plan for the benefit
of an Employee, which the Employee could not have elected to receive in the form of cash or other taxable benefit, if any.
(b) Participant Contribution Accounts. The types of Participant Contribution Accounts maintained by this Plan are:
(i) Rollover Accounts holding the Participant's qualified rollover to the Plan pursuant to Article XVI.
(ii) Salary Reduction Contribution Accounts, holding the amount contributed by the Employer as the result of an election by a Participant to have that
amount contributed to the Plan rather than paid as cash or other taxable benefit plus any Failsafe Contributions that may have been made by the
Employer to the Plan for Plan Years beginning prior to January 1, 2005. A Failsafe Contribution is a 100% vested Matching Contribution or a
Retirement Savings Contribution that the Employer contributed to the Plan on behalf of certain Nonhighly Compensated Employees to satisfy
nondiscrimination requirements under Code Section 401(k) or 401(m).
Participant Contribution Accounts shall be 100% vested at all times.
1.30.
Limitation Year
Limitation Year means the Plan Year, as such term is defined in this Article I.
1.31.
Named Fiduciary 13