Dell 2007 Annual Report Download - page 165

shall be required to cause or to verify the application of any payments so made, and the receipt of the payee, including the endorsement of a check or
checks, shall be conclusive to all interested parties.
9.5. Unclaimed Account Procedure
The Plan does not require either the Trustee or the Committee to search for, or to ascertain the whereabouts of, any Participant or Beneficiary. At the
time the Participant's or Beneficiary's benefit becomes distributable under Article VII, the Committee, by certified or registered mail addressed to his
or her last known address of record with the Committee or the Employer, must notify any Participant or Beneficiary, that he or she is entitled to a
distribution under this Plan. The notice must quote the provisions of this Section and otherwise must comply with the applicable notice requirements
of Article VII. If the Participant, or Beneficiary, fails to claim his or her distributive share or make his or her whereabouts known in writing to the
Committee within six (6) months from the date of mailing of the notice, the Committee will treat the Participant's or Beneficiary's unclaimed payable
Account Balance as forfeited and will reallocate the unclaimed payable Account Balance in accordance with this Article IX. A Forfeiture under this
paragraph will occur at the end of the notice period or, if later, the earliest date applicable Treasury Regulations would permit the Forfeiture.
Pending Forfeiture, the Committee, following the expiration of the notice period, may direct the Trustee to segregate the Nonforfeitable Account
Balance in a segregated account and to invest that segregated account in Federally insured interest bearing savings accounts or time deposits (or in a
combination of both), or in other fixed income investments.
If a Participant or Beneficiary who has incurred a Forfeiture of his or her Account Balance under the provisions of the first paragraph of this Section
makes a claim, at any time, for the forfeited Account Balance, the Committee must restore the Participant's or Beneficiary's forfeited Account
Balance to the same dollar amount as the dollar amount of the Account Balance forfeited, unadjusted for any gains or losses occurring subsequent to
the date of the forfeiture. The Committee will make the restoration during the Plan Year in which the Participant or Beneficiary makes the claim,
first from the amount, if any, of Participant forfeitures the Committee otherwise would allocate for the Plan Year, then from the amount, if any, of
the Trust Fund net income or gain for the Plan Year, and then from the amount, or additional amount, the Employer contributes to enable the
Committee to make the required restoration. The Committee must direct the Trustee to distribute the Participant's or Beneficiary's restored Account
Balance not later than 60 days after the close of the Plan Year in which the Committee restores the forfeited Account Balance. The forfeiture
provisions of this Section apply solely to the Participant's, or the Beneficiary's Account Balance derived from Employer contributions.
Upon termination of the Plan, in lieu of the unclaimed account procedure set forth in this Section, Section 17.6 shall apply.
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