Dell 2007 Annual Report Download - page 170

Employer that is a recipient of Leased Employee services from the Plan Sponsor shall be limited to such Leased Employees unless otherwise
provided in the Participating Employer's Participation Agreement.
(b) The following requirements shall apply to any Participating Employer who elects to adopt this Plan pursuant to this Article:
(i) Each Participating Employer shall be required to use the same Trustee as provided in this Agreement.
(ii) The Trustee may, but shall not be required to, commingle, hold and invest as one (1) Trust Fund all contributions made by Participating
Employers and all increments thereof.
(iii) The transfer of any Participant from or to any corporation participating in this Plan, whether the Participant is an Employee of the Plan
Sponsor or a Participating Employer, shall not affect the Participant's rights under the Plan; all amounts credited to the Participant's
Individual Accounts, all accumulated service with the transferor or Predecessor Employer, and the length of participation in the Plan
shall continue to the Participant's credit.
(c) All rights and values forfeited by termination of employment shall inure only to the benefit of the Employees and Participants of the
Participating Employer which employed the forfeiting Participant, except, if the Forfeiture is for an Employee whose Employer is a Related
Employer, then the Forfeiture shall be allocated based on Annual Compensation to all Individual Accounts of Participating Employers who
are Related Employers. Should an Employee of one ("First") Employer be transferred to a Related ("Second") Employer the transfer shall not
cause the Employee's Account Balance, generated while an Employee of the First Employer, in any manner or by any amount, to be forfeited.
The Employee's Account Balance for all purposes of the Plan, including length of service, shall be considered as though the Employee had
always been employed by the Second Employer and as such had received contributions, forfeitures, earnings or losses, and appreciation or
depreciation in value of assets totaling the amount so transferred.
(d) Upon an Employee's transfer between Participating Employers, the Employee involved shall carry accumulated Years of Vesting Service. No
transfer shall effect a termination of employment under this Agreement and the Participating Employer to which the Employee transfers shall
thereupon become obligated under this Agreement to the Employee in the same manner as the Participating Employer from whom the
Employee transfers.
(e) Any expenses of the Plan and Trust which are to be paid by the Employer or borne by the Trust Fund shall be paid by each Participating
Employer in the same proportion that the total amount standing to the credit of all Participants employed
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