Dell 2007 Annual Report Download - page 195

In the case of a Permissive Aggregation Group, only a plan that is part of the Required Aggregation Group will be considered a Top-Heavy
Plan if the Permissive Aggregation Group is a Top-Heavy Group. No plan in the Permissive Aggregation Group will be considered a Top-
Heavy Plan if the Permissive Aggregation Group is not a Top-Heavy Group.
(iii) Only those plans of the Employer in which the Determination Dates fall within the same calendar year shall be aggregated to determine
whether the plans are Top-Heavy Plans.
(c) Determination Date means for any Plan Year (i) the last day of the preceding Plan Year, or (ii) in the case of the first Plan Year of the Plan, the
last day of the first Plan Year.
(d) Determination Period means, pursuant to Appendix A.1.4(b), the one (1) year period ending on the Determination Date.
(e) Employer means the Plan Sponsor and any successor corporation or business organization which may be substituted for the Plan Sponsor under
this Agreement. Related Employers shall be considered a single employer for purposes of applying the limitations of this Section. However,
Participating Employers who are not Related Employers, but receive the services of Employees of the Plan Sponsor under an employee leasing
arrangement shall be treated as separate employers for purposes of these top-heavy rules.
(f) Excluded Employees means any Employee who has not performed any Service for the Employer during the one (1) year period ending on the
Determination Date. Excluded Employees shall be excluded for purposes of a Top-Heavy determination.
(g) Key Employee means, pursuant to Appendix A.1.4(a), any Employee or Former Employee, or Beneficiary of the Employee, who, for any Plan
Year in the Determination Period is:
(i) An officer of the Employer having annual compensation from the Employer and any Related Employer greater than $130,000 (as adjusted
under Code Section 416(i)(1) for Plan Years beginning after December 31, 2002;
(ii) A Five Percent Owner; or
(iii) A One Percent Owner of the Employer or a Participating Employer having annual compensation from the Employer of more than
$150,000. (One Percent Owner means any person having annual compensation from the Employer and any Related Employer in excess of
$150,000 and owning, or considered as owning within the meaning of Code Section 318, more than one percent (1%) of the outstanding
stock of the Employer or stock possessing more than one percent (1%) of the total combined voting
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