Dell 2007 Annual Report Download - page 198

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contribution requirement shall be met in another plan, such other plan. Employer Matching Contributions, including Safe Harbor Matching
Contributions that are used to satisfy the minimum contribution requirements shall be treated as matching contributions for purposes of the
Actual Contribution Percentage Test and other requirements of Code Section 401(m).
(b) Compensation. For purposes of this Section, Compensation means Annual Compensation except (i) Compensation does not include Voluntary
After Tax Contributions, and (ii) any exclusions from Annual Compensation (other than the exclusion of Voluntary After Tax Contributions and
the exclusions described in clauses (i) through (v) of the definition of Annual Compensation in Article I, if any) do not apply. Notwithstanding
the definition of Annual Compensation in Article I, the period preceding a Participant's Entry Date shall be included in determining the minimum
top-heavy allocation provided by this Section.
(c) Contribution Rate. For purposes of this Section, a Participant's contribution rate is the sum of Employer contributions (not including Employer
contributions to Social Security) and Forfeitures allocated to the Participant's Individual Accounts for the Plan Year divided by his or her
Compensation for the entire Plan Year. To determine a Participant's contribution rate, the Committee must treat all qualified top-heavy defined
contribution plans maintained by the Employer (or by any Related Employers) as a single plan.
Notwithstanding the preceding, if this plan is a plan which includes a cash or deferred arrangement, then the following rules apply:
(i) Salary Reduction Contributions on behalf of Key Employees are taken into account in determining the minimum required contribution
under Code Section 416(c)(2). However, Salary Reduction Contributions on behalf of Employees other than Key Employees may not be
treated as Employer contributions for the minimum contribution or benefit requirement of Code Section 416.
(ii) Matching Contributions allocated to Key Employees are treated as Employer contributions for determining the minimum contribution or
benefit under Code Section 416. However, if a plan utilizes Matching Contributions allocated to Employees other than Key Employees as
Salary Reduction Contributions to satisfy the minimum contribution requirement, the Matching Contributions are not treated as Matching
Contributions for applying the requirements of Code Section 401(k) and 401(m).
(d) Participant Entitled to Top-Heavy Minimum Allocation. The minimum allocation under this Section shall not be provided to any Participant who
was not employed by the Employer on the last day of the Plan Year. The provisions of this Section shall not apply to any Participant to the extent
the Participant is covered under any other plan or plans of the Employer, Participating Employer, and any Related Employer under which the
minimum allocation or benefit requirements under 58