Dell 2008 Annual Report Download - page 114
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ARTICLE I.
DEFINITIONS AND CONSTRUCTION
1.1 Definitions. Where the following words and phrases appear in the Plan, they shall have the respective meanings set forth below, unless their context
clearly indicates to the contrary.
(a) Account: A Participant's Compensation Deferrals and Company Credits Account, if any. The amounts credited to the account shall be segregated
and separately accounted for as follows:
(1) Grandfathered Benefits. The portion of a Participant's Compensation Deferral and Company Credits Account, as applicable, which holds
amounts credited to such account for Plan Years beginning prior to January 1, 2005 and which are 100% vested as of December 31, 2004.
(2) 409A Benefits. The portion of a Participant's Compensation Deferral and Company Credits Account, as applicable, which holds both
amounts credited to such account for Plan Years beginning on and after January 1, 2005, and amounts credited to such account for Plan
Years beginning prior to January 1, 2005 which were not 100% vested as of December 31, 2004. At the direction of the Committee, the
Plan shall establish a subaccount for each Plan Year beginning on and after January 1, 2005, which shall hold the total of amounts credited
to a Participant's Compensation Deferral and Company Credits Account for the applicable Plan Year.
(b) Affiliate: Each trade or business (whether or not incorporated), which together with Dell Inc. would be deemed to be a "single employer" within
the meaning of Code Section 414(b), (c), (m), or (o).
(c) Base Salary: A Participant's gross base salary payable in the ordinary course of business under an Employer's payroll system excluding periodic
bonuses.
(d) Base Salary Deferral(s): Base Salary deferred by a Participant pursuant to Section 3.1.
(e) Bonus: The Annual Incentive Bonus Plan and Annual Incentive Compensation Plan, if any, paid in cash by an Employer to or for the benefit of a
Participant for services rendered or labor performed while a Participant during a Bonus Year. The Bonus also may include any long-term cash
incentive payments provided to newly hired executives. For purposes of this Plan, the term Bonus expressly excludes any bonuses received under
any other compensation or bonus plan sponsored by an Employer. Except as provided above, no additional bonus payments shall be classified as
a Bonus under this Plan.
(f) Bonus Deferral(s): Bonus deferred by a Participant pursuant to Section 3.1.
(g) Bonus Year: The twelve consecutive month period ending on the last day of each fiscal year; provided, however, that the Bonus Year may be
changed by the -2-