Dell 2007 Annual Report Download - page 182

(iv) that any appeal the Claimant wishes to make of the adverse determination must be in writing to the Committee within ninety (90) days
after receipt of the Administrator's notice of denial of benefits. The Administrator's notice must further advise the Claimant that failure to
appeal the action to the Committee in writing within the ninety (90) day period will render the Committee's determination final, binding
and conclusive.
(b) The written notice shall be given to the Claimant as soon as administratively feasible after the decision is made, but not later than sixty (60) days
after the claim is filed. The Claimant shall have the right to be represented, to review pertinent documents and to present written and oral
evidence.
(c) If the Claimant should appeal to the Committee, the Claimant or the duly authorized representative, may submit, in writing, issues and comments
the Claimant or the duly authorized representative considers pertinent. The Committee shall render the decision on the review and shall set forth
the specific reasons for the decision with specific references to pertinent provisions. The Committee shall render the decision in writing within
sixty (60) days after receipt of the request for review unless special circumstances, such as the need for a hearing, require an extension which
shall not exceed an additional sixty (60) days.
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