Dell 2007 Annual Report Download - page 128

Named Fiduciary means one or more fiduciaries named in this Agreement who jointly and severally shall have authority to control or manage the operation
and administration of the Plan. The Committee shall be the Named Fiduciary unless the Employer designates another person by written Plan Sponsor
action.
1.32.
Nonforfeitable
Nonforfeitable means a vested interest attained by a Participant or Beneficiary in that part of the Participant's benefit under the Plan arising from the
Participant's Service, which claim is unconditional and legally enforceable against the Plan.
1.33.
Non-Highly Compensated Employee
Non-Highly Compensated Employee means an Employee, Former Employee or Beneficiary who is not a Highly Compensated Employee.
1.34.
Normal Retirement Age
Normal Retirement Age means, for each Participant, the date the Participant attains age 65.
1.35.
Normal Retirement Date
Normal Retirement Date means, for each Participant, the date the Participant attains Normal Retirement Age.
1.36.
Participant
Participant means an Employee of the Employer who has met the eligibility requirements of this Plan and who has been enrolled as a Participant in this
Plan.
1.37.
Participating Employer
Participating Employer means any entity that is related to the Employer or that is a recipient of the services of a Leased Employees pursuant to a written
agreement with the Employer and who elects to adopt this Plan pursuant to Article X.
1.38.
Plan
Plan means the qualified retirement plan embodied in this Agreement, as amended from time to time, designated as the Dell Inc. 401(k) Plan.
1.39.
Plan Sponsor
Plan Sponsor means Dell Inc., and any successor corporation or business organization that may be substituted for the Plan Sponsor under this Agreement.
1.40.
Plan Year 14