Dell 2007 Annual Report Download - page 213

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(1) The participant's remaining life expectancy is calculated using the age of the participant in the year of death, reduced by one for each
subsequent year.
(2) If the participant's surviving spouse is the participant's sole designated beneficiary, the remaining life expectancy of the surviving spouse is
calculated for each distribution calendar year after the year of the participant's death using the surviving spouse's age as of the spouse's
birthday in that year. For distribution calendar years after the year of the surviving spouse's death, the remaining life expectancy of the
surviving spouse is calculated using the age of the surviving spouse as of the spouse's birthday in the calendar year of the spouse's death,
reduced by one for each subsequent calendar year.
(3) If the participant's surviving spouse is not the participant's sole designated beneficiary, the designated beneficiary's remaining life
expectancy is calculated using the age of the beneficiary in the year following the year of the participant's death, reduced by one for each
subsequent year.
(b) No Designated Beneficiary. If the participant dies on or after the date distributions begin and there is no designated beneficiary as of
September 30 of the year after the year of the participant's death, 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 participant's remaining life
expectancy calculated using the age of the participant in the year of death, reduced by one for each subsequent year.
B.4.2.
Death Before Date Distributions Begin.
(a) Participant Survived by Designated Beneficiary. If the participant dies before distributions begin and there is a designated beneficiary, the
participant's entire interest will be distributed, and begin to 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) No Designated Beneficiary. If the participant dies before the date distributions begin and there is no designated beneficiary as of September 30 of
the year following the year of the participant's death, distribution of the participant's entire interest will be completed by December 31 of the
calendar year containing the fifth anniversary of the participant's death.
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