Dell 2004 Annual Report Download - page 72

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"Effective as of January 1, 2005, reemployed Participants with forfeited amounts restored by the Employer pursuant to this Section shall have a 100%
Vested Interest in their Employer Contribution Account."
q. Section 8.4 of the Plan is hereby amended, effective as of March 28, 2005, by inserting the following new sentence to the end thereof to read as follows:
"In the event of a mandatory distribution greater than $1,000 in accordance with the provisions of this Section 8.4 made on or after March 28, 2005, if the
Participant does not elect to have such distribution paid directly to an eligible retirement plan specified by the Participant in a direct rollover or to receive
the distribution directly in accordance with Article XIII, then the Plan shall pay the distribution in a direct rollover to an individual retirement plan
designated by the Committee."
IN WITNESS WHEREOF, the Employer has caused this instrument to be executed this 3rd day of March, 2005.
DELL INC.
By: /s/ KATHLEEN ANGEL
Its: Director of Global Compensation
and Benefits
ATTEST:
/s/ ROBERT POTTS