Dell 2003 Annual Report Download - page 103

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the Trust Fund; provided, however, that such restoration shall be made only if, within five (5) years after the date the Participant is reemployed,
such Participant repays in cash all amounts previously distributed to him from his or her (i) Salary Reduction Contribution Account (not including
earnings on the Participant's Salary Reduction Contributions), and (ii) Employer Contribution Account. A reemployed Participant who was not
entitled to a distribution from the Plan on his date of termination of employment shall be considered to have repaid a distribution of zero dollars on
the date of his reemployment. Any such restoration shall be made as of the Valuation Date coincident with or next succeeding the date of
repayment. Notwithstanding anything to the contrary in the Plan, forfeited amounts to be restored by the Employer pursuant to this Section shall be
charged against and deducted from forfeitures for the Plan Year in which such amounts are restored. If such forfeitures otherwise available are not
sufficient to provide such restoration, the portion of such restoration not provided by forfeitures shall be charged against and deducted from
Employer Retirement Savings Contributions otherwise available for allocation to other Participants, and any additional amount needed to restore
such forfeited amounts shall be a minimum required Employer Retirement Savings Contribution (which shall be made without regard to current or
accumulated earnings and profits).
(f) Special Formula for Determining Vested Interest for Partial Accounts. With respect to a Participant whose Vested Interest in his Employer
Contribution Account is less than 100% and who makes a withdrawal from or receives a termination distribution from his Employer Contribution
Account other than a lump sum distribution by the close of the second Plan Year following the Plan Year in which his employment is terminated,
any amount remaining in his Employer Contribution Account shall continue to be maintained as a separate account. At any relevant time, such
Participant's nonforfeitable portion of his separate account shall be determined in accordance with the following formula:
X=P(AB + (R x D)) - (R x D)
For purposes of applying the formula: X is the amount of such separate account in which the Participant has a Vested Interest at the relevant time;
P is the Participant's Vested Interest in his Employer Contribution Account at the relevant time; AB is the balance of such separate account at the
relevant time; R is the ratio of the balance of such separate account at the relevant time to the balance of such separate account after the withdrawal
or distribution; and D is the amount of the withdrawal or distribution. For all other purposes of the Plan, a Participant's separate account shall be
treated as an Employer Contribution Account. Upon his incurring a Period of Severance of five consecutive years, the forfeitable portion of a
Participant's separate account and Employer Contribution Account shall be forfeited as of the end of the Plan Year during which the Participant
completes such Period of Severance if not forfeited earlier pursuant to the provisions of Section 6.4(d)(1).
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