Dell 2007 Annual Report Download - page 216

(e) If the Employer is a member of a group of Related Employers, then Years of Vesting Service shall include Service with any Related Employer.
(f) For purposes of determining Years of Vesting Service, the following definitions shall apply:
(i) Period of Severance means the period of time commencing on the Severance from Employment Date and ending on the date on which the
Employee again performs an Hour of Service for the Employer.
(ii) Re-Employment Commencement Date means the first date, following a Period of Severance which is not required to be considered under
the Service rules, on which the Employee performs an Hour of Service for the Employer.
ARTICLE II Severance from Employment Date means the date on which occurs the earlier of: (A) the date on which an Employee quits, retires, is
discharged or dies; or (B) the first anniversary of the first date of a period in which an Employee remains absent from Service, with or without pay, with the
Employer for any other reason, such as vacation, holiday, sickness, disability, leave of absence or layoff. However, with respect to the timing of any
distributions that include Salary Reduction Contributions, Severance from Employment Date shall have the same meaning set forth in Plan Section 6.2(b).
(g) The Committee, in its discretion, may credit an individual with "pre-participation service" (within the meaning of Treas. Reg. § 1.401(a)(4)-11(d)
(3)(ii)(A)), but only if (i) such pre-participation service would not otherwise be credited as Service and (ii) such crediting of Service (A) has a
legitimate business reason, (B) does not by design or operation discriminate significantly in favor of Highly Compensated Employees, and (C) is
applied to all similarly situated employees. Moreover, the Committee, in its discretion, may credit an individual with "imputed service" (within
the meaning of Treas. Reg. § 1.401(a)(4)-11(d)(3)(ii)(B)), but only if (i) such imputed service would not otherwise be credited as Service,
(ii) such crediting of Service (A) has a legitimate business reason, (B) does not by design or operation discriminate significantly in favor of
Highly Compensated Employees, and (C) is applied to all similarly situated employees, and (iii) the individual has not permanently ceased to
perform services as an Employee of the Employer or a Related Employer, provided that clause (iii) of this sentence shall not apply if (A) the
individual is not performing services for the Employer or a Related Employer because of a Disability, (B) the individual is performing services
for another employer which is being treated under the Plan as actual service with the Employer or a Related Employer.
(h) Special Rules for Certain Former Dell Financial Services, L.P. Employees. A Participant or Former Participant who was a former employee of
Dell Financial Services, L.P. shall receive credit for vesting purposes for Service with Dell Financial Services, L.P., provided, however, that such
Participant became an 76