Dell 2007 Annual Report Download - page 129

Plan Year means the twelve (12) consecutive month period from January 1 of each year to the next following December 31.
1.41.
Predecessor Employer
Predecessor Employer means a business organization, all or a portion of whose assets and business has been acquired by the Employer or a Participating
Employer, whether by merger, stock purchase or acquisition of the assets and business of the business organization.
1.42.
Related Employer
A related group of employers is a controlled group of corporations (defined in Code Section 414(b)), trades or businesses (whether or not incorporated)
which are under common control (defined in Code Section 414(c)) or an affiliated service group (defined in Code Section 414(m) or in Code
Section 414(o)). If the Employer is a member of a related group, the term "Employer" includes the related group members for purposes of crediting Hours
of Service, determining Years of Service and Breaks in Service under Articles II and VII, applying the minimum coverage test of Code Section 410(b),
applying the limitations on allocations in Article V, applying the top-heavy rules and the minimum allocation requirements of Article V, the definitions of
Employee, Highly Compensated Employee, Annual Compensation and Leased Employee, and for any other purpose required by the applicable Code
Section or by a Plan provision. However, an Employer may contribute to the Plan only by being a signatory to a Participation Agreement to the Plan. If
one or more of the Employer's related group members become Participating Employers by executing a Participation Agreement to the Plan, the term
"Employer" includes the participating related group members for all purposes of the Plan, and Administrator means the Employer that is the signatory to
the Plan. For Plan allocation purposes, Annual Compensation does not include Annual Compensation received from a Related Employer that is not
participating in this Plan.
1.43.
Service
(a) Service means any period of time the Employee is in the employ of the Employer. Service in all cases includes periods during which the Employee is
on an "authorized leave of absence" or a "maternity or paternity leave of absence" relating to a Break in Service. Leaves of absence also shall include
periods of absence in connection with military service during which the Employee's re-employment rights are legally protected. Except for absence by
reason of military service, leaves of absence shall be for a maximum period of two (2) years, unless the Employer has adopted a policy that specifies a
lesser period. Leaves of absence shall be granted on a uniform and nondiscriminatory basis.
Notwithstanding the foregoing, an Employee who is absent from Service due to an authorized leave of absence described in the preceding paragraph
and who does not recommence Service at the end of such authorized leave shall not receive credit for Service for such leave if a Break in Service would
otherwise have 15