Dell 2007 Annual Report Download - page 194

(v) Regarding unrelated rollovers and plan-to-plan transfers (those which are (A) initiated by the Employee and (B) made from a plan
maintained by one employer to a plan maintained by another employer), if this Plan provides for rollovers or plan-to-plan transfers, an
unrelated rollover or plan-to-plan transfer shall be considered as a distribution for purposes of this Section. If this Plan is the plan accepting
an unrelated rollover or plan-to-plan transfer, an unrelated rollover or plan-to-plan transfer shall not be considered as part of the
Participant's Aggregate Account balance;
(vi) Regarding related rollovers and plan-to-plan transfers (those either (A) not initiated by the Employee or (B) made to a plan maintained by
the same Employer), if this Plan provides for rollovers or plan-to-plan transfers, a related rollover or plan-to-plan transfer shall be
considered as a distribution for purposes of this Section. If this Plan is the plan accepting a related rollover or plan-to-plan transfer, a
related rollover or plan-to-plan transfer shall be considered as part of the Participant's Aggregate Account balance, irrespective of the date
on which the related rollover or plan-to-plan transfer is accepted; and
(vii) The accounts of Participants who are Leased Employees of Participating Employers, for purposes of these top-heavy rules, shall be treated
as being maintained under a separate plan by each respective Participating Employer.
(b) Aggregation Group means either a Required Aggregation Group or a Permissive Aggregation Group as hereinafter determined.
(i) Required Aggregation Group means the group of plans composed of (A) each plan of the Employer in which a Key Employee is a
participant or participated at any time during the Determination Period, regardless of whether the plan has terminated; and (B) each other
plan of the Employer which enables any plan in which a Key Employee participates to meet the requirements of Code Sections 401(a)(4)
or 410, which shall be aggregated.
In the case of a Required Aggregation Group, each plan in the group will be considered a Top-Heavy Plan if the Required Aggregation
Group is a Top-Heavy Group. No plan in the Required Aggregation Group will be considered a Top-Heavy Plan if the Required
Aggregation Group is not a Top-Heavy Group.
(ii) Permissive Aggregation Group means the Required Aggregation Group plus any other plan not required to be included in the Required
Aggregation Group, provided the resulting group, taken as a whole, would continue to satisfy Code Sections 401(a)(4) and 410.
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