Dell 2007 Annual Report Download - page 190

ARTICLE XV
Rollovers, Mergers, Direct Transfers
15.1. Participant Rollover Contributions
Any Participant who has the Employer's written consent and who has filed with the Trustee the form prescribed by the Committee may contribute cash
the Trust other than as a voluntary contribution if the contribution is a Rollover Contribution which the Code permits an Employee to transfer either
directly or indirectly from one qualified plan to another qualified plan. Before accepting a Rollover Contribution, the Trustee may require an Employee
to furnish satisfactory evidence that the proposed transfer is in fact a Rollover Contribution which the Code permits an Employee to make to a qualified
plan. The Employer will not accept a Participant's Rollover Contribution arising from an annuity contract described in Code Section 403(b) all or a
portion of the assets of which are attributable to the Participant's deductible or nondeductible contributions. In addition, the Employer will not accept
Rollover Contributions which include voluntary after-tax contributions. A Rollover Contribution is not an Annual Addition.
An eligible Employee, prior to satisfying the Plan's conditions, may make a Rollover Contribution to the Trust to the same extent and in the same
manner as a Participant. If an Employee makes a Rollover Contribution to the Trust prior to satisfying the Plan's eligibility conditions, the Committee
and Trustee must treat the Employee as a Participant for all purposes of the Plan except the Employee is not a Participant for purposes of sharing in
Employer contributions or Participant Forfeitures under the Plan until the Employee actually becomes a Participant in the Plan. If the Employee has a
Severance from Employment prior to becoming a Participant, the Trustee will distribute the Rollover Account to the Participant as if it were an
Employer Contribution Account.
For any Rollover Contribution, the following requirements shall be met:
(a) The Committee shall maintain a Participant's Rollover Contributions in a separate Rollover Account;
(b) Except with respect to a Plan asset under the control or direction of a properly appointed Investment Manager or with respect to a Plan asset
properly subject to Employer, Participant or Committee direction of investment, the Trustee will invest the Rollover Contribution in a segregated
investment Rollover Account for the Participant's sole benefit unless the Trustee, in its sole discretion, agrees to invest the Rollover Contribution
as part of the Trust Fund. The Trustee will not have any investment responsibility for a Participant's segregated Rollover Account. The
Participant, however, from time to time, may direct the Trustee in writing on the investment of the segregated Rollover Account in property, or
property interests, of any kind, real, personal or mixed; however, the Participant may not direct the Trustee to make loans to the Employer. A
Participant's segregated Rollover Account alone will bear any extraordinary expenses resulting
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