Dell 2007 Annual Report Download - page 206

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APPENDIX A
EGTRRA Provisions
A.1.1.
General
This Article reflects certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"). This Article is intended as
good faith compliance with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and the guidance issued thereunder. This
Article shall, to the extent not otherwise consistent, supercede the foregoing provisions of the Plan to the extent those provisions are inconsistent with
the provisions of this Article.
A.1.2.
Amendment to Provisions Governing Code Section 415 Limitation
Except to the extent permitted under Section A.1.8 below and Code Section 414(v), if applicable, the Annual Addition that may be contributed or
allocated to a Participant's account under the Plan for any Limitation Year shall not exceed the lesser of:
(a) $40,000, as adjusted for increases in the cost-of-living under Code Section 415(d), or
(b) 100 percent of the Participant's compensation, within the meaning of Code Section 415(c)(3), for the Limitation Year.
The compensation limit referred to in (b) above shall not apply to any contribution for medical benefits after termination of employment (within the
meaning of Code Section 401(h) or 419A(f)(2)), which is otherwise treated as an Annual Addition. This Section A.1.2 shall be effective for Limitation
Years beginning after December 31, 2001. (For clarity, the language of this provision is also incorporated in Plan 5.4(e).)
A.1.3.
Increase in Compensation Limit
The Annual Compensation of each Participant taken into account in determining allocations for any Plan Year beginning after December 31, 2001, shall
not exceed $200,000, as adjusted for cost-of-living increases in accordance with Code Section 401(a)(17)(b). Annual Compensation means
compensation during the Plan Year or such other consecutive 12-month period over which compensation is otherwise determined under the Plan (the
determination period). The cost-of-living adjustment in effect for a calendar year applies to Annual Compensation for the determination period that
begins with or within such calendar year. (For clarity, the language of this provision is incorporated in Plan Section 1.9.)
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