Dell 2007 Annual Report Download - page 138

3.3.
Employer Retirement Savings Contributions
For each Plan Year, the amount of the Employer Retirement Savings Contribution to the Trust Fund will equal the amount that the Employer may from
time to time determine and authorize. Although the Employer may authorize contributions to this Plan whether or not the Employer or the Participating
Employers, if any, have net profits, the Employer intends the Plan to be a profit sharing plan including a qualified cash or deferred arrangement for all
purposes of the Code. The Employer shall not authorize contributions at such times or in such amounts that the Plan in operation discriminates in favor of
Highly Compensated Employees. Notwithstanding the foregoing, the Employer Retirement Savings Contributions for any Plan Year shall not exceed the
applicable maximum amount allowable as a deduction to the Employer or a Participating Employer under Code Section 404. The Employer Retirement
Savings Contributions allocated to each Participant shall be credited to such individual's Retirement Savings Contribution Account under the formula
provided in Section 5.2(b).
3.4.
Rules Governing Deposits of Contributions
(a) Salary Reduction Contributions accumulated through payroll deductions shall be paid to the Trustee with reasonable promptness and not later than the
fifteenth (15th) working day of the succeeding month following the payroll deductions.
(b) The Employer shall pay to the Trustee the Employer Contributions (other than Salary Reduction Contributions) at any time and from time to time;
except that the total Employer Contribution for any Plan Year shall be paid in full not later than the time prescribed by Code Section 404(a)(6) to enable
the Employer to obtain a deduction on its federal income tax return for the Employer's taxable year. The total Employer Contribution (other than Salary
Reduction Contributions) for any Plan Year shall be deemed made on the Anniversary Date of that Plan Year immediately following such contribution,
except for contributions made after the end of the Plan Year, but within the time prescribed by Code Section 404(a)(6) which shall be deemed made on
the last day of the Plan Year.
(c) On payment to the Trustee, all Employer Contributions shall be added immediately to and become a part of the Trust Fund.
(d) All Salary Reduction Contributions and Safe Harbor Matching Contributions shall be credited to the Salary Reduction Contribution Account and the
Safe Harbor Matching Contribution Account, respectively, of each Participant as of each Allocation Date. All Employer Retirement Savings
Contributions, if any, shall be credited to the Employer Retirement Savings Contribution Account of each Participant as of each Anniversary Date.
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