Dell 2007 Annual Report Download - page 197

aggregated with the Plan under Code Section 416(g)(2)(A)(i). In the case of a distribution made for a reason other than termination of
employment, death or Total and Permanent Disability, this provision shall be applied by substituting "5-year period" for "1-year period".
Pursuant to Appendix A.1.4(b)(ii), the accrued benefits and accounts of any individual who has not performed services for the Employer during
the 1-year period ending on the determination date shall not be taken into account.
(j) Top-Heavy Group means an Aggregation Group in which, as of the Determination Date, the sum of:
(i) the Present Value of Accrued Benefits of Key Employees under all defined benefit plans included in the group;
(ii) the Aggregate Accounts of Key Employees under all defined contribution plans included in the group; and
(iii) exceeds sixty percent (60%) of a similar sum determined for all Participants.
16.2. Top-Heavy Allocations
(a) Minimum Allocation. Notwithstanding the foregoing, for any Plan Year in which the Plan is determined to be Top-Heavy, the amount of
Employer contributions and Forfeitures allocated to the Individual Accounts of each Non-Key Employee shall be equal to the lesser of three
percent (3%) of each Non-Key Employee's Compensation or the highest contribution rate for the Plan Year made on behalf of any Key
Employee. However, if a defined benefit plan maintained by the Employer which benefits a Key Employee depends on this Plan to satisfy the
nondiscrimination rules of Code Section 401(a)(4) or the coverage rules of Code Section 410(b) (or another plan benefiting the Key Employee so
depends on the defined benefit plan), the top heavy minimum allocation is three percent (3%) of the Non-Key Employee's Compensation
regardless of the contribution rate for the Key Employee. The minimum allocation is determined without any reference to any Social Security
contribution. This minimum allocation shall be made even though, under other Plan provisions, the Participant would not otherwise be entitled to
receive an allocation, or would have received a lesser allocation for the year because of (i) the Participant's failure to complete 1,000 Hours of
Service (or any equivalent provided herein), (ii) the Participant's failure to make a mandatory employee contribution to the Plan (as provided
herein), or (iii) the Participant received compensation less than a stated amount.
Pursuant to Appendix A.1.4(c), Employer Matching Contributions, including Safe Harbor Matching Contributions, shall be taken into account for
purposes of satisfying the minimum contribution requirements of Code Section 416(c)(2) and the Plan. The preceding sentence shall apply with
respect to matching contributions under the Plan or, if the Plan provides that the minimum
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