Dell 2008 Annual Report Download - page 148

TABLE OF CONTENTS
PAGE
Article I. Definitions and Construction 1
1.1 Definitions 1
1.2 Number and Gender 6
1.3 Headings 6
Article II. Contributions 7
2.1 General 7
2.2 Deferral(s) 7
2.3 Deferral Election 7
2.4 Crediting of Deferral(s) 7
Article III. Allocations to Member Accounts 7
3.1 Individual Accounts 7
3.2 Investment of Accounts 8
3.3 Allocation of Net Income or Loss and Changes in Value 8
Article IV. Hypothetical Investment of Accounts 8
4.1 Investment of Accounts 8
4.2 Designation of Investment Funds 9
Article V. Vested Interest 9
5.1 Vesting of Compensation Deferrals Account 9
Article VI. Unforeseeable Financial Emergency 9
6.1 Rules Governing Grandfathered Benefits 9
6.2 Rules Governing 409A Benefits 10
Article VII. Benefit Distributions 10
7.1 General Rules 10
7.2 Rules Governing Form and Timing of Payment of Grandfathered Benefits 11
7.3 Rules Governing Form and Timing of Payment of 409A Benefits 12
7.4 Payments Pursuant to a Qualified Domestic Relations Order 13
7.5 Payer of Benefits 14
7.6 Unclaimed Benefits 14
Article VIII. Transition Rules 14
8.1 Deferral Elections for Plan Years 2005 and 2006 14
8.2 Distribution Elections 15
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