Dell 2007 Annual Report Download - page 151

(A) each plan maintained by the Employer or a legally enforceable arrangement provide that the Employee's Salary Reduction
Contributions and Voluntary After Tax Contributions, if any, will be suspended for six (6) months, pursuant to Appendix A.1.9, after
the receipt of the hardship distribution.
(B) Any hardship withdrawal to a Participant made pursuant to this Section shall be increased by an amount equal to the lesser of:
(1) all federal, state, and local income taxes and associated penalties (including, if applicable, the additional income tax described in
Code Section 72(t)) imposed with respect to such hardship withdrawal; or
(2) the amount, if any, in such Participant's Salary Reduction Contribution Account in excess of such hardship withdrawal.
(C) All distributions that may be made pursuant to this Section are subject to the spousal and participant consent requirements, if applicable,
of Code Sections 401(a)(11) and 417 (which currently do not apply to this Plan)
(D) Hardship distributions shall not be made to any individual who (i) is not included on the U.S. payroll of the Company or any Subsidiary,
or (ii) has been designated by the Company as having a "permanent transfer" outside the United States.
(c) Statutory Restriction on Disbursements. Amounts held in the Salary Reduction Contribution Account of a Participant, including Qualified Non-
Elective Contributions and Qualified Matching Contributions, if any, may not be distributable prior to the earliest of:
(i) Severance from Employment, Total and Permanent Disability or death. For purposes of these distribution restrictions, "Severance from
Employment" means when an Employee ceases to be an Employee of the Employer maintaining the Plan. An Employee does not have a
Severance from Employment if, in connection with a change of employment, the Employee's new employer maintains the Plan with respect to
the Employee, by assuming sponsorship of the Plan or by accepting a transfer of Plan assets and liabilities (within the meaning of Code
Section 414(l)) with respect to the Employee;
(ii) Attainment of age fifty-nine and one-half (591/2) years;
(iii) Plan termination without establishment of an alternative defined contribution plan, other than an employee stock ownership plan (as defined in
Code Sections 4975(e) or 409), a simplified employee pension11