Dell 2007 Annual Report Download - page 214

(c) Death of Surviving Spouse Before Distributions to Surviving Spouse Are Required to Begin. If the participant dies before the date distributions
begin, the participant's surviving spouse is the participant's sole designated beneficiary, and the surviving spouse dies before distributions are
required to begin to the surviving spouse, this section B.4.2 will apply as if the surviving spouse were the participant.
Section 5. Definitions.
B.5.1.
Designated beneficiary. The individual who is designated as the beneficiary under Plan Section 8.5 and is the designated beneficiary under Code
Section 401(a)(9) and section 1.401(a)(9)-1, Q&A-4, of the Treasury Regulations.
B.5.2.
Distribution calendar year. A calendar year for which a minimum distribution is required. For distributions beginning before the participant's death,
the first distribution calendar year is the calendar year immediately preceding the calendar year which contains the participant's required beginning date.
For distributions beginning after the participant's death, the first distribution calendar year is the calendar year in which distributions are required to
begin under section B.2.2. The required minimum distribution for the participant's first distribution calendar year will be made on or before the
participant's required beginning date. The required minimum distribution for other distribution calendar years, including the required minimum
distribution for the distribution calendar year in which the participant's required beginning date occurs, will be made on or before December 31 of that
distribution calendar year.
B.5.3.
Life expectancy. Life expectancy as computed by use of the Single Life Table in section 1.401(a)(9)-9 of the Treasury Regulations.
B.5.4.
Participant's Account Balance. The account balance as of the last valuation date in the calendar year immediately preceding the distribution calendar
year (valuation calendar year) increased by the amount of any contributions made and allocated or forfeitures allocated to the account balance as of
dates in the valuation calendar year after the valuation date and decreased by distributions made in the valuation calendar year after the valuation date.
The account balance for the valuation calendar year includes any amounts rolled over or transferred to the plan either in the valuation calendar year or
in the distribution calendar year if distributed or transferred in the valuation calendar year.
B.5.5
Required beginning date. The date specified in Plan Section 8.4(a).
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