Dell 2007 Annual Report Download - page 209

Nonforfeitable Account Balance as so determined is $5,000 or less, then the Plan shall immediately distribute the Participant's entire Nonforfeitable
Account Balance.
A.1.8.
Amendment to the Contribution Provisions of the Plan
(a) Effective January 1, 2002, all Employees who are eligible to make Salary Reduction Contributions under this Plan and who have attained age 50
before the close of the Plan Year shall be eligible to make Catch-up Contributions, as defined in Plan Section 1.12, in accordance with, and
subject to the limitations of, Code Section 414(v). Such Catch-up Contributions shall not be taken into account for purposes of the provisions of
the Plan implementing the required limitations of Code Sections 402(g) and 415. The Plan shall not be treated as failing to satisfy the provisions
of the Plan implementing the requirements of Code Sections 401(k)(3), 401(k)(11), 401(k)(12), 410(b), or 416, as applicable, by reason of the
making of such Catch-up Contributions.
(b) The multiple use test described in Treasury Regulation § 1.401(m)-2 and the Plan shall not apply for Plan Years beginning after December 31,
2001.
(c) No Participant shall be permitted to have Salary Reduction Contributions made under this Plan, or any other qualified plan maintained by the
Employer during any taxable year, in excess of the dollar limitation contained in Code Section 402(g) in effect for such taxable year, except to
the extent permitted under Subsection (a) above and Code Section 414(v), if applicable.
(d) The election made pursuant to this Section A.1.8 shall be submitted as a separate election from a Participant's deferral election for Salary
Reduction Contributions under Plan Section 3.1 above.
A.1.9.
Suspension Period Following Hardship Distribution
A Participant who receives a distribution of Salary Rreduction Contributions after December 31, 2001, on account of hardship shall be prohibited from
making Salary Reduction Contributions and employee contributions under this and all other plans of the Employer for six (6) months after receipt of the
distribution. A Participant who receives a distribution of Salary Reduction Contributions in calendar year 2001 on account of hardship shall be
prohibited from making Salary Reduction Contributions and employee contributions under this and all other plans of the Employer for the period
specified in Plan Section 6.2(c) as in effect prior to January 1, 2006. 69