Dell 2007 Annual Report Download - page 145

contribution plan, the amount of the Annual Addition which may be allocated to a Participant's Individual Accounts in this Plan shall not exceed the
Maximum Permissible Amount, reduced by the amount of Annual Additions to such Participant's accounts for the same Limitation Year in the other
plan(s). The Excess Amount attributed to this Plan equals the product of:
(i) the total Excess Amount allocated as of such date (including any amount the Committee would have allocated but for the limitations of Code
Section 415), multiplied by
(ii) the ratio of
(A) the amount allocated to the Participant as of such date under this Plan, divided by
(B) the total amount allocated as of such date under all qualified defined contribution plans (determined without regard to the limitations of
Code Section 415).
(e) Definitions. For purposes of the limitations of Code Section 415 set forth in this Section, the following definitions shall apply:
(i) Annual Additions means the sum of the following amounts allocated on behalf of a Participant for a Limitation Year:
(A) all Employer contributions;
(B) all Forfeitures;
(C) all Voluntary After Tax Contributions;
(D) excess contributions described in Code Section 401(k) and excess aggregate contributions described in Code Section 401(m),
irrespective of whether the Plan distributes or forfeits such Excess Amounts, and Excess Salary Deferrals described in Code Section
402(g), unless the Excess Salary Deferrals are distributed no later than the first April 15 following the close of the Participant's taxable
year;
(E) Excess Amounts reapplied to reduce Employer contributions under this Section 5.4.
(F) amounts allocated to an individual medical account, as defined in Code Section 415(l)(2), included as part of a pension or annuity plan
maintained by the Employer;
(G) contributions which are attributable to post-retirement medical benefits allocated to the separate account of a Key Employee as
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