Dell 2007 Annual Report Download - page 219

C.1.5.
Crediting Years of Vesting Service
If a Participant's Service with the Employer is terminated and the Former Participant receives a distribution from the Trustee and subsequently re-enters
the Service of the Employer after incurring five (5) consecutive Breaks in Service, the reemployed Participant's Service after the break shall not be
taken into account to determine the Nonforfeitable percentage of the Participant's Account Balance derived from Employer Contributions which
accrued before the Break in Service.
If a Participant's Service with the Employer is terminated and the Participant is reemployed by the Employer prior to incurring five (5) consecutive
Breaks in Service, the reemployed Participant shall continue to vest at the level in the vesting schedule in Section C.1.2 above that the Participant had
attained prior to termination in his pre-separation Account Balance.
C.1.6.
Restoration of Account Balance
If a partially vested Participant is reemployed after termination of employment, but prior to incurring five (5) consecutive Breaks in Service, the
Participant shall have the right to repay the amount previously distributed pursuant to Section C.1.2. If the Participant repays the entire amount
previously distributed prior to the earlier of (i) incurring five (5) consecutive Breaks in Service commencing. after the withdrawal, or (ii) five years after
the first date on which the Participant is subsequently reemployed by the Employer, then the Committee shall restore to the Participant's Individual
Accounts an amount equal to the amount forfeited. The Committee will treat a non-vested Participant who is deemed to have received a distribution of
the Participant's Nonforfeitable Account Balance as having repaid the deemed distribution on the first date of the Participant's reemployment with the
Employer. Restoration of the Participant's Account Balance includes restoration of all Code Section 411(d)(6) protected benefits pertaining to that
restored Account under applicable Treasury Regulations. The restored amount shall immediately become 100% vested under Plan Section 7.2(b).
Notwithstanding the foregoing, if the value of a re-employed Participant's vested Employer Contribution Account was zero and the Participant had
made Salary Reduction Contributions to the Plan prior to separating from Service, such Participant shall not be considered nonvested under the Plan
and shall be entitled to restoration of amounts forfeited from his Employer Contribution Account only if he satisfies the repayment requirements
described in this Section C.1.6.
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