Dell 2007 Annual Report Download - page 158

in the Uniform Lifetime Table set forth in Treas. Reg. § 1.401(a)(9)-9, Q&A-2, using the Participant's age as of the Participant's birthday in the
Distribution Calendar Year; or (2) if the Participant's sole Designated Beneficiary for the Distribution Calendar Year is the Participant's spouse and
the spouse is more than ten (10) years younger than the Participant, the quotient obtained by dividing the Participant's Account Balance by the
number in the Joint and Last Survivor Table set forth in Treas. Reg. § 1.401(a)(9)-9, Q&A-3, using the Participant's and Spouse's attained ages as of
the Participant's and Spouse's birthdays in the Distribution Calendar Year.
(c) Distribution Period. The applicable distribution period for a Distribution Calendar Year, including the calendar year of the Participant's death, is
either the period stated in the Uniform Lifetime Table, set forth in Treas. Reg. § 1.401(a)(9)-9, Q&A-2, based on the Participant's attained age, as
recalculated, in each Distribution Calendar Year or, if the Participant's spouse is the Participant's sole Designated Beneficiary for the entire
Distribution Calendar Year and the Spouse is more than ten (10) years younger than the Participant, then the applicable distribution period is the
joint life expectancy factor determined under Treas. Reg. § 1.401(a)(9)-9, Q&A-3, using the Participant's and Spouse's attained ages, as recalculated,
as of the Participant's and Spouse's birthdays in the Distribution Calendar Year.
The Committee will increase the Participant's Nonforfeitable Account Balance, as determined on the relevant Valuation Date, for contributions or
Forfeitures allocated after the Valuation Date by December 31 of the Valuation Calendar Year. For purposes of this valuation, the Committee will
treat any portion of the minimum distribution for the first Distribution Calendar Year made after the close of that year as a distribution occurring in
the first Distribution Calendar Year.
8.5.
Mandatory Distribution of Benefits Upon a Participant's Death
(a) Death Occurs On or After a Participant's Required Beginning Date. If the Participant or Former Participant dies after distribution has commenced,
the Trustee shall continue to distribute the remaining portion of the Participant's or Former Participant's Nonforfeitable Account Balance at least as
rapidly as under the method of distribution used prior to the Participant's death. The minimum distribution amount for the year of death is
determined in the manner described in Section 8.4(b). The "applicable distribution period" for Distribution Calendar Years after the Distribution
Calendar Year of the Participant's death is determined as follows:
(i) Designated Beneficiary. If the Participant has a Designated Beneficiary, determined as of September 30 of the calendar year following the
calendar year of the Participant's death, the "applicable distribution period" is the greater of: (1) the Participant's remaining life expectancy; or
(2) the Designated Beneficiary's remaining life expectancy. 18