Dell 2007 Annual Report Download - page 132

(vi) Any individual on the payroll of Spherion Corporation;
(vii) Any individual who is classified as a college or high school intern by the Employer (including, but not limited to, individuals with job codes
ADIN001, ADIN002, ADIN003), other than any individual who has submitted an election to make Salary Reduction Contributions to the Plan on or
before July 31, 2003;
(viii) Any individual who is classified as a security guard by the Employer and who also is employed by a law enforcement agency or a security firm
(other than any individual who has submitted an election to make Salary Reduction Contributions to the Plan on or before July 31, 2003); or
(ix) Any individual who is not on either the Company's or a subsidiary's U.S. payroll, as documented in the Employer's HR Direct personnel system.
Any individual designated by the Company as having a "permanent transfer" to a business location outside of the United States shall not be
considered to be on the Company's US payroll for purposes of this Plan. Such individuals qualifying under this group are not eligible to participate
in the Plan and their ability to take either hardship distributions or loans is suspended due to potential foreign exchange issues.
(d) If a Participant is no longer a member of an eligible class of Employees and becomes ineligible to participate but has not incurred a Break in Service,
such Employee will participate immediately upon returning to an eligible class of Employees. If a Participant incurs a Break in Service, eligibility will
be determined as provided in the definition of Break in Service in Article I. Conversely, if an Employee who is not a member of an eligible class of
Employees subsequently becomes a member of an eligible class, such Employee shall participate immediately upon entering such class.
2.2.
Participation Election
Each Employee who is not otherwise excluded under Section 2.1(c) will automatically become a Participant upon meeting the eligibility conditions of
Section 2.1(a).
Whenever a new Employee is hired by the Employer and such Employee is a member of an eligible class of Employees under Section 2.1 of the Plan, the
Employer immediately shall give notice to the Committee of the new Employee. The Committee shall notify in writing each new Employee of his
eligibility not later than thirty (30) days following his Employment Commencement Date and shall furnish the Employee a copy of this Agreement or any
other explanation of the Plan that the Committee shall provide for that purpose. Each Employee so notified automatically will become a Participant upon
meeting the requirements of Section 2.1(a). 2