Dell 2006 Annual Report Download - page 161

Employee or Participant of his rights and obligations under the Plan and shall be written in a manner calculated to be understood by the average
Employee. The Safe Harbor Notice shall accurately describe (i) the Safe Harbor Matching Contribution as set forth in this Section 3.2(d), (ii) any
other contributions under the Plan, including the potential for discretionary Employer contributions, and the conditions under which such
contributions are made, (iii) the type and amount of Compensation that may be deferred under the Plan, (iv) how to make Salary Reduction
Contributions, including the requirements for completing and returning the election forms, (v) the periods available for making Salary Reduction
Contributions, (vi) withdrawal and vesting provisions applicable to all contributions under the Plan, and (vii) information that makes it easy to obtain
additional information about the Plan such as telephone numbers, addresses and, if applicable, electronic addresses, of individuals or offices from
whom employees can obtain such plan information."
5. Section 3.2 of the Plan is hereby amended by adding the following new Subsection (e) to the end thereof to be and read as follows:
"(e) If a Highly Compensated Employee simultaneously participates in more than one plan or arrangement described in Code Section 401(k) of the
Employer or its Related Employers, then any Employer Matching Contributions, including Safe Harbor Matching Contributions, allocated to his or
her account shall be determined as if all Employer Matching Contributions, including Safe Harbor Matching Contributions, were made under a
single arrangement. Notwithstanding the required aggregation in the preceding sentence, this Plan shall continue to satisfy the requirements of Code
Section 401(m)(2) by the Safe Harbor Matching Contributions made under this Plan pursuant to Code Section 401(m)(11)."
6. Section 3.6 is hereby amended, to be and read as follows:
"3.6 Reserved."
7. Subsection 4.2(g) of the Plan is hereby amended, as underlined, to be and read as follows:
"(g) Safe Harbor Matching Contributions made by the Employer pursuant to Section 3.2(d) shall be allocated to the Employer Contribution Accounts of
the Participants for whom such contributions were made. As provided under Section 3.2, the Employer may elect to pre-fund the Safe Harbor
Matching Contribution for a Plan Year by allocating the Safe Harbor Matching Contribution to the Individual Accounts of eligible Participants as of
the Allocation Date of each payroll period during the Plan Year. The amount of the Safe Harbor Matching Contribution to be allocated for any
payroll period on behalf of a Participant shall be determined under the contribution formula described in Section 3.2(d), taking into account only the
Participant's eligible compensation paid for such payroll period and the Participant's Salary Reduction Contribution for such payroll
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