Dell 2007 Annual Report Download - page 212

irrevocably commence to the participant before the participant's required beginning date (or to the participant's surviving spouse before the date
distributions are required to begin to the surviving spouse), the date distributions are considered to begin is the date distributions actually commence.
B.2.3.
Forms of Distribution. Unless the participant's interest is distributed in the form of an annuity purchased from an insurance company or in a single
sum on or before the required beginning date, as of the first distribution calendar year distributions will be made in accordance with sections B.3 and B.
4 of this amendment. If the participant's interest is distributed in the form of an annuity purchased from an insurance company, distributions thereunder
will be made in accordance with the requirements of Code Section 401(a)(9) and the Treasury Regulations.
Section 3. Required Minimum Distributions During Participant's Lifetime.
B.3.1.
Amount of Required Minimum Distribution For Each Distribution Calendar Year. During the participant's lifetime, the minimum amount that
will be distributed for each distribution calendar year is the lesser of:
(a) the quotient obtained by dividing the participant's account balance by the distribution period in the Uniform Lifetime Table set forth in section
1.401(a)(9)-9 of the Treasury Regulations, using the participant's age as of the participant's birthday in the distribution calendar year; or
(b) if the participant's sole designated beneficiary for the distribution calendar year is the participant's spouse, the quotient obtained by dividing the
participant's account balance by the number in the Joint and Last Survivor Table set forth in section 1.401(a)(9)-9 of the Treasury Regulations,
using the participant's and spouse's attained ages as of the participant's and spouse's birthdays in the distribution calendar year.
B.3.2.
Lifetime Required Minimum Distributions Continue Through Year of Participant's Death. Required minimum distributions will be determined
under this section B.3 beginning with the first distribution calendar year and up to and including the distribution calendar year that includes the
participant's date of death.
Section 4. Required Minimum Distributions After Participant's Death.
B.4.1.
Death On or After Date Distributions Begin.
(a) Participant Survived by Designated Beneficiary. If the participant dies on or after the date distributions begin and there is a designated
beneficiary, the minimum amount that will be distributed for each distribution calendar year after the year of the participant's death is the quotient
obtained by dividing the participant's account balance by the longer of the remaining life expectancy of the participant or the remaining life
expectancy of the participant's designated beneficiary, determined as follows:
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