Dell 2007 Annual Report Download - page 207

A.1.4.
Modification of Top-Heavy Rules
This Section A.1.4 shall apply for purposes of determining whether the Plan is a Top-Heavy Plan under Code Section 416(g) for Plan Years beginning
after December 31, 2001, and whether the Plan satisfies the minimum benefits requirements of Code Section 416(c) for such years. This Section A.1.4
amends the top-heavy provisions of the Plan as follows:
(a) "Key employee" shall mean any Employee or former Employee (including any deceased Employee) who at any time during the Plan Year that
includes the Determination Date was an officer of the Employer having Annual Compensation greater than $130,000 (as adjusted under Code
Section 416(i)(1) for Plan Years beginning after December 31, 2002), a 5-percent owner of the Employer, as defined in Plan Section 1.23, or a 1-
percent owner of the Employer, defined in Plan Section 16.1(g), having Annual Compensation of more than $150,000. For this purpose, Annual
Compensation means compensation within the meaning of Code Section 415(c)(3). The determination of who is a key employee will be made in
accordance with Code Section 416(i)(1) and the applicable regulations and other guidance of general applicability issued thereunder.
(b) The following provisions shall apply for purposes of determining the present values of accrued benefits and the amounts of Account Balances of
Employees as of the Determination Date.
(i) The Present Values of Accrued Benefits and the amounts of Account Balances of an Employee as of the Determination Date shall be
increased by the distributions made with respect to the Employee under the Plan and any plan aggregated with the Plan under Code
Section 416(g)(2) during the 1-year period ending on the Determination Date. The preceding sentence shall also apply to distributions
under a terminated plan which, had it not been terminated, would have been 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."
(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.
(c) Matching Contributions. Employer Matching Contributions, including Safe Harbor Matching Contributions described in Plan Section 3.2, 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 contribution requirement
shall be met in another plan, such 67