Dell 2007 Annual Report Download - page 189

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(ii) No loan shall be provided to a Participant unless such Participant is on the U.S. payroll of the Employer or a Subsidiary when the loan is
initiated. A Participant who receives a loan and subsequently ceases to be on a U.S. payroll may continue to make loan payments by
manual check.
(iii) A Participant may have no more than two (2) loans outstanding at any one time.
(iv) The Plan generally will not accept rollovers of loans; provided, however, that the Benefits Administration Committee (or its delegate) may
authorize the Trustee to allow loan rollovers from another employer's qualified retirement plan during a fixed period of time following the
acquisition of a trade or business from the sponsor of such Plan. A rollover of a loan fro another employer's qualified retirement Plan does
not permit a Participant to have more than two loans outstanding at any one time.
(d) Special Rules under USERRA for Loan Repayments. Loan repayments will be suspended under this Plan, as permitted under Code
Section 414(u)(4), on behalf of those Participants who are on an Authorized Leave of Absence pursuant to qualified military service.
* * * * *
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