Dell 2007 Annual Report Download - page 131

ARTICLE II
Eligibility And Participation
2.1. Eligibility Conditions
(a) Each Employee shall be eligible to participate in this Plan on his Employment Commencement Date.
(b) Notwithstanding the preceding sentence, an Employee who satisfied the eligibility conditions of Section 2.1(a) prior to the Effective Date of this Plan
shall be eligible to participate in this Plan on the Effective Date.
(c) The following Employees and individuals are not eligible to participate in the Plan:
(i) All Employees of Alienware Corporation or for periods prior to January 1, 2008, Dell Financial Service, L.P.;
(ii) Each Employee who is a member of a collective bargaining unit shall not be eligible to participate in this Plan unless the collective bargaining
agreement provides otherwise. An Employee is a member of a collective bargaining unit if the Employee is included in a unit of Employees covered
by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between Employee representatives and one or more
employers if there is evidence that retirement benefits were the subject of good faith bargaining between the Employee representatives and the
employer or employers. The term "Employee representatives" does not include an organization of which more than one-half (1/2) the members are
owners, officers or executives of the Employer;
(iii) A nonresident alien who receives no earned income (as defined in Code Section 911(d)(2)) from the Employer that constitutes United States source
income (as defined in Code Section 861(a)(3)), unless otherwise specifically covered by a Participating Employer pursuant to the provisions of
Article X;
(iv) An individual classified as a Leased Employee;
(v) Any individual that is not included on the payroll records of the Employer or a Related Employer as a common law employee or is otherwise
classified or treated by an Employer as an independent contractor or other non-common law employee, and it is expressly intended that such
individuals are to be excluded from Plan participation even if a court of administrative agency determines that such individuals are common law
employees; 1