Dell 2007 Annual Report Download - page 164

Account Balance under the management of the Trustee may later elect to have the Account Balance transferred to any pension or profit sharing plan
maintained by another Employer in which the Participant has, at the time of the later election, become a Participant under the transferee plan.
(b) The Participant, Former Participant, or Beneficiary shall elect the form or forms of payment of benefits permitted in Section 9.1 which the
Committee and Trustee shall implement. Not earlier than ninety (90) days, but not later than thirty (30) days, before the Participant's Annuity
Starting Date, the Committee must provide a benefit notice to a Participant who is eligible to make an election under this Section. The Participant's
Annuity Starting Date means the first day of the first period for which an amount is paid as an annuity or any other form. The benefit notice must
explain the optional forms of benefit in the Plan, including the material features and relative values of those options, and the Participant's right to
defer distribution until he or she attains Normal Retirement Age (provided such age is at least age 62).
(i) If a distribution is one to which Code Sections 401(a)(11) and 417 do not apply, such distribution may commence less than thirty (30) days
after the notice required under Treas. Reg. § 1.411(a)-11(c) is given, provided that:
(A) the Plan Administrator clearly informs the Participant that he or she has a right to a period of at least thirty (30) days after receiving the
notice to consider the decision of whether or not to elect a distribution (and, if applicable, a particular distribution option), and
(B) the Participant, after receiving the notice, affirmatively elects a distribution.
(ii) If a Participant, Former Participant, or Beneficiary makes an election prescribed by this Section, the Committee will direct the Trustee to
distribute the Participant's Nonforfeitable Account Balance pursuant to that election. Any election under this Section is subject to the
mandatory distribution requirements of Article VIII and the survivor annuity requirements of Section 9.6 if applicable. The Participant,
Former Participant or Beneficiary must make an election under this Section by filing an election form with the Committee at any time before
the Trustee otherwise would commence to pay a Participant's Account Balance under the applicable requirements of Article VII.
9.4. Minority or Disability
During the minority or disability of an individual entitled to receive benefits under this Plan, the court may direct the Committee to instruct the
Trustee to make payments due the individual directly to the individual or to the spouse or a relative or to any individual or institution having custody
of the individual. Neither the Committee nor the Trustee 24