Dell 2007 Annual Report Download - page 211

APPENDIX B
Model Amendment for Compliance with Final Treasury Regulations
Under Code Section 401(a)(9)
Section 1. General Rules.
B.1.1.
Effective Date. The provisions of this amendment will apply for purposes of determining required minimum distributions for calendar years beginning
with the 2003 calendar year.
B.1.2.
Precedence. The requirements of this amendment will take precedence over any inconsistent provisions of the plan.
B.1.3.
Requirements of Treasury Regulations Incorporated. All distributions required under this amendment will be determined and made in accordance
with the Treasury Regulations under Code Section 401(a)(9).
B.1.4.
TEFRA Section 242(b)(2) Elections. Notwithstanding the other provisions of this amendment, distributions may be made under a designation made
before January 1, 1984, in accordance with section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of the plan
that relate to section 242(b)(2) of TEFRA.
Section 2. Time and Manner of Distribution.
B.2.1.
Required Beginning Date. The participant's entire interest will be distributed, or begin to be distributed, to the participant no later than the participant's
required beginning date.
B.2.2.
Death of Participant Before Distributions Begin. If the participant dies before distributions begin, the participant's entire interest will be distributed,
and begin to be distributed, no later than as follows:
(a) If the participant dies before distributions begin and there is a designated beneficiary, the participant's entire interest will be distributed to the
designated beneficiary by December 31 of the calendar year containing the fifth anniversary of the participant's death. If the participant's
surviving spouse is the participant's sole designated beneficiary and the surviving spouse dies after the participant but before distributions to
either the participant or the surviving spouse begin, this paragraph will apply as if the surviving spouse were the participant.
(b) If there is no designated beneficiary as of September 30 of the year following the year of the participant's death, the participant's entire interest
will be distributed by December 31 of the calendar year containing the fifth anniversary of the participant's death.
For purposes of this section B.2.2 and section B.4, unless the second sentence of section B.2.2(a) applies, distributions are considered to begin on the
participant's required beginning date. If the second sentence of section B.2.2(a) applies, distributions are considered to begin on the date distributions
are required to begin to the surviving spouse. If distributions under an annuity purchased from an insurance company
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