Dell 2007 Annual Report Download - page 141

ARTICLE V
Allocation of Employer Contributions to Individual Accounts
5.1.
Allocation of Safe Harbor Matching Contributions
(a) Allocation Rules. As of each Anniversary Date, but after the adjustment of Individual Accounts as provided in Article IV, the Safe Harbor Matching
Contributions, allocated as of the Anniversary Date for the Plan Year which ends on the Anniversary Date, shall be allocated and credited to the Safe
Harbor Matching Contribution Account of each Participant who was an eligible Participant, as determined under Section 2.1, at any time during the
Plan Year and who made Salary Reduction Contributions under Section 3.1 for one or more payroll periods during the Plan Year for which the Safe
Harbor Matching Contribution is made.
(b) Allocation Formula. Safe Harbor Matching Contributions shall be allocated to each eligible Participant's Safe Harbor Matching Contribution
Account under the formula described in Section 3.2 of the Plan.
As provided under Section 3.2, the Employer may elect to pre-fund the Safe Harbor Matching Contribution for a Plan Year by allocating the Safe
Harbor Matching Contribution to the Individual Accounts of eligible Participants as of the Allocation Date of each payroll period during the Plan
Year. The amount of the Safe Harbor Matching Contribution to be allocated for any payroll period on behalf of a Participant shall be determined
under the contribution formula described in Section 3.2, taking into account only the Participant's eligible compensation paid for such payroll period
and the Participant's Salary Reduction Contribution for such payroll period; provided, however, that no later than the due date of the Employer's tax
return for the Plan Year, the Employer shall make an additional Safe Harbor Matching Contribution to the Individual Accounts of any Participant or
Former Participant who failed to receive a Safe Harbor Matching Contribution for such Plan Year that is equal to the amount provided by the
contribution formula described in Section 3.2, based on such Participant's Annual Compensation and Salary Reduction Contributions for such Plan
Year.
5.2.
Allocation of Employer Retirement Savings Contributions
(a) Allocation Rules. As of each Anniversary Date, the Employer Retirement Savings Contributions, allocated as of the Anniversary Date, for the Plan
Year which ends on the Anniversary Date shall be allocated and credited to the Employer Retirement Savings Contribution Account of each eligible
Participant in the Plan on the Anniversary Date. A Participant who is employed by the Employer on the Anniversary Date for the Plan Year will be
allocated Employer Retirement Savings Contributions and Participant Forfeitures under the allocation formula of Subsection (b) below. No
Participant, other than one who terminated employment 1