Dell 2007 Annual Report Download - page 208

other plan. Employer 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).
A.1.5.
Amendment to Direct Rollover Rules
(a) For purposes of the Direct Rollover provisions of Plan Section 9.2, an Eligible Retirement Plan shall also mean an annuity contract described in
Code Section 403(b) and an eligible plan under Code Section 457(b) which is maintained by a state, political subdivision of a state, or any agency
or instrumentality of a state or political subdivision of a state and which agrees to separately account for amounts transferred into such plan from
this Plan. The definition of Eligible Retirement Plan shall also apply in the case of a distribution to a surviving spouse, or to a spouse or former
spouse who is the Alternate Payee under a Qualified Domestic Relations Order, as defined in Code Section 414(p).
(b) For purposes of the Direct Rollover provisions of Plan Section 9.2, any amount that is distributed on account of hardship shall not be an Eligible
Rollover Distribution and the Distributee may not elect to have any portion of such a distribution paid directly to an Eligible Retirement Plan.
(c) For purposes of the Direct Rollover provisions of Plan Section 9.2, a portion of a distribution shall not fail to be an Eligible Rollover Distribution
merely because the portion consists of after-tax employee contributions that are not includible in gross income. However, such portion may be
transferred only to an individual retirement account or annuity described in Code Section 408(a) or (b), or to a qualified defined contribution plan
described in Code Sections 401(a) or 403(a) that agrees to separately account for amounts so transferred, including separately accounting for the
portion of such distribution which is includible in gross income and the portion of such distribution which is not so includible.
A.1.6.
Rollovers from Other Plans
The Employer, operationally and on a nondiscriminatory basis, may limit the source of Rollover Contributions that may be accepted by this Plan.
A.1.7.
Rollovers Disregarded in Involuntary Distributions
This Section A.1.7 shall be effective for distributions made after December 31, 2001, and shall apply to all Participants. For purposes of the sections of
the Plan that provide for the involuntary distribution of vested accrued benefits of $5,000 or less, the value of a Participant's Nonforfeitable Account
Balance shall be determined without regard to that portion of the Account Balance that is attributable to Rollover Contributions (and earnings allocable
thereto) within the meaning of Code Sections 402(c), 403(a)(4), 403(b)(8), 408(d)(3)(a)(ii), and 457(e)(16). If the value of the Participant's
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