Dell 2007 Annual Report Download - page 161
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(c) Life expectancy, means the period of time during which minimum distributions are required to be made to the Participant or the Participant and his
Designated Beneficiary based on the Uniform Lifetime Table or the Single Lifetime Table, as applicable, described in Treas. Reg. ยง 1.401(a)(9)-9.
(d) Nonforfeitable Account Balance means the Account Balance as of the last Valuation Date in the calendar year immediately preceding the
Distribution Calendar Year (Valuation Calendar Year), increased by the amount of any contributions or Forfeitures allocated to the Account Balance
as of the dates in the Valuation Calendar Year after the Valuation Date and decreased by distributions made in the Valuation Calendar Year after the
Valuation Date. If any portion of the minimum distribution for the first Distribution Calendar Year is made in the second Distribution Calendar Year
on or before the Required Beginning Date, the amount of the minimum distribution made in. the second Distribution Calendar Year shall be treated
as if it had been made in the immediately preceding Distribution Calendar Year.
* * * * *
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