Dell 2007 Annual Report Download - page 202

which will be reduced or offset, and (B) the Participant has a spouse at the time at which the reduction or offset is to be made.
(A) (1) the spouse must consent to the reduction or offset in writing, as witnessed by a notary public or a plan representative, (2) it is
established that such consent may not be obtained for any of the reasons outlined in Code Section 417(a)(2)(B), or (3) the spouse
must previously have executed an election to waive his or her right to a Qualified Joint and Survivor Annuity or a Qualified Pre-
Retirement Survivor Annuity in accordance with the requirements of Code Section 417(a);
(B) the decree, judgment, order or settlement must require the spouse to pay an amount to the Plan in connection with a violation of
Part 4 of Title I of ERISA; or
(C) the decree, judgment, order or settlement must provide that the spouse shall retain his or her right to receive a survivor annuity
calculated as provided in Code Section 401(a)(13)(D). Participant shall be treated as the spouse or Surviving Spouse for all purposes
of the Plan.
17.6. Termination
Upon termination of the Plan, in lieu of the distribution provisions of Article IX, the Committee will direct the Trustee to distribute each Participant's
Nonforfeitable Account Balance, in a single sum, as soon as administratively feasible after the later of the termination of the Plan or the receipt of a
favorable determination letter from the Office of the Key District Director, if an application is filed, irrespective of the present value of the Participant's
Nonforfeitable Account Balance and whether the Participant consents to that distribution. This paragraph applies only if:
(a) the Plan does not provide an annuity option;
(b) the Plan is a profit sharing plan on its termination date; and
(c) as of the period between the Plan termination date and the final distribution of assets, the Employer does not maintain any other defined
contribution plan (other than an employee stock ownership plan).
For Participants or Beneficiaries who cannot be located upon Plan termination, and whose Nonforfeitable Account Balance exceeds $1,000, to liquidate
the Trust, the Committee will purchase a deferred annuity contract, distribute the benefits to an individual retirement account, or transfer the account to
an ongoing qualified plan of the Employer or a Related Employer. If the Committee distributes the lost Participant's or Beneficiary's benefits to an
individual retirement account or purchases an annuity, and the Participant's or Beneficiary's whereabouts remain unknown for the duration of the
escheat period, the benefits will ultimately escheat to the state under applicable state law.
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