Dell 2007 Annual Report Download - page 173

If any Participating Employer is prevented in whole or in part from making a contribution to the Trust Fund which it otherwise would have made
under the Plan because of having no current or accumulated earnings or profits, or because the earnings or profits are less than the contribution
which it otherwise would have made, then so much of the contribution which the Participating Employer was prevented from making may be made
for the benefit of the Participating Employees of the Participating Employer by the other Participating Employers who are Related Employers. The
contribution by each other Participating Employer shall be limited to the proportion of its total current and accumulated earnings or profits
remaining after adjustment for its contribution to the Plan made without regard to this Section, which the total prevented contribution bears to the
total current and accumulated earnings or profits of all the Participating Employers remaining after adjustment for all contributions made to the Plan
without regard to this Section. A Participating Employer on behalf of whose Employees a contribution is made under this Section shall not
reimburse the contributing Participating Employer unless it has otherwise agreed to do so in writing.
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