Dell 2007 Annual Report Download - page 160

(ii) No Designated Beneficiary. If the Participant or Former Participant dies before the Participant's Required Beginning date and there is no
Designated Beneficiary as of September 30 of the year following the year of the Participant's death, distribution of the Participant's entire
Nonforfeitable Account Balance will be completed by December 31 of the calendar year containing the fifth (5th) anniversary of the
Participant's death.
(iii) Death of Surviving Spouse before Distributions to Surviving Spouse are Required to Begin. If the Participant dies before his Required
Beginning Date, the Participant's surviving Spouse is the Participant's sole Designated Beneficiary, and the surviving Spouse dies before
distributions are required to begin to the surviving Spouse under this Section 8.5(b), distribution shall commence at the time specified under
Section 8.5(b)(i) as if the surviving Spouse were the Participant.
(c) Time and Manner of Distribution. Distributions under this Section 8.5 are considered to begin on the Participant's Required Beginning Date. If the
Participant's surviving Spouse is the Participant's sole Designated Beneficiary and the surviving Spouse dies after the Participant but before
distributions to either the Participant or the surviving spouse begin, the distributions are considered to begin on the date distributions are required to
begin to the surviving Spouse. If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant
before the Participant's Required Beginning Date (or to the Participant's surviving Spouse before the date distributions are required to begin to the
surviving Spouse), the date distributions are considered to begin is the date distributions actually commence.
8.6.
Definitions
(a) Designated Beneficiary means, pursuant to Appendix B.5.1, the individual who is designated as the Beneficiary under the Plan and is the designated
beneficiary under Code Section 401(a)(9) and the applicable Treasury Regulations.
(b) Distribution Calendar Year means, pursuant to Appendix B.5.2., a calendar year for which a minimum distribution is required. For distributions
beginning before the Participant's death, the first Distribution Calendar Year is the calendar year immediately preceding the calendar year which
contains the Participant's Required Beginning Date. For distributions beginning after the Participant's death, the first distribution calendar year is the
calendar year in which distributions are required to begin under Section 8.5. The required minimum distribution for the Participant's first distribution
calendar year will be made on or before the Participant's Required Beginning Date. The required minimum distribution for other distribution
calendar years, including the required minimum distribution for the distribution calendar year in which the Participant's required Beginning Date
occurs, will be made on or before December 31 of that Distribution Calendar Year.
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