Dell 2007 Annual Report Download - page 130
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occurred and shall be deemed to have terminated employment with the Employer on the first date on which the authorized leave of absence
commenced.
(b) If the Employer maintains the plan of a Predecessor Employer, Service shall include service for the Predecessor Employer. To the extent it may be
required under applicable Treasury Regulations under Code Section 414, Service shall include all service for any Predecessor Employer.
1.44.
Severance from Employment
Severance from Employment means an Employee no longer is an Employee of the Employer or any Related Employer and the Employee's new employer
does not maintain the plan of the Employer or Related Employer. The terms Severance from Employment and "termination of employment" when used
herein shall have the same meaning.
1.45.
Total and Permanent Disability
Total and Permanent Disability means the physical or mental incapacity of a Participant which, in the opinion of a physician approved by the Committee
(unless such evaluation is waived by the Committee as unnecessary), will render the Participant permanently incapable of performing his job for physical
or mental reasons and such Participant has incurred a "disability" within the meaning of Code Section 401(k)(2)(B)(i)(I).
1.46.
Trust Agreement
Trust Agreement means the agreement, entered into by the Employer and the Trustee, or any successor Trustee, establishing the Trust and specifying the
duties of the Trustee.
1.47.
Trust Fund
Trust Fund means all assets of any kind and nature from time to time held by the Trustee or its agent under the Trust Agreement without distinction
between income and principal. This Plan contemplates a single Trust for all Employers participating under the Dell Inc. 401(k) Plan. However, the
Trustee will maintain separate records of account to reflect properly each Participant's Account Balance from each Participating Employer, if any.
1.48.
Trustee
Trustee means at any particular time, the then acting Trustee or, collectively, if there is more than one, the then acting Trustees of the Trust.
1.49.
Valuation Date
Valuation Date means any day the NYSE is open.
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