Dell 2007 Annual Report Download - page 199
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Code Section 416(c)(1) or (c)(2) are met for the Participant. Notwithstanding any limitations within the Plan's definition of Annual
Compensation, amounts earned during the period preceding a Participant's Entry Date shall be included for purposes of determining the minimum
top-heavy allocation provided by this Section.
(e) Compliance. The Plan will satisfy the top-heavy minimum allocation under this Section. The Committee first will allocate the Employer
contributions for the Plan Year pursuant to the allocation formula under Section 5.2. The Employer then will contribute an additional amount for
the Individual Accounts of any Participant entitled under this Section to a top-heavy minimum allocation and whose contribution rate for the Plan
Year, under this Plan and any other plan aggregated under this Section, is less than the top-heavy minimum allocation. The additional amount is
the amount necessary to increase the Participant's contribution rate to the top-heavy minimum allocation. The Committee will allocate the
additional contribution to the Individual Accounts of the Participant on whose behalf the Employer makes the contribution.
* * * * *
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