Dell 2003 Annual Report Download - page 134

Section 401(a)(4) or 410, and any other plan that the Employer elects to include as a part of such group; provided, however, that the Employer may
elect to include a plan in such group only if the group will continue to meet the requirements of Code Sections 401(a)(4) and 410 with such plan
being taken into account.
(d) Assumptions: The interest rate and mortality assumptions specified for top-heavy status determination purposes in any defined benefit plan
included in the Aggregation Group that includes the Plan.
(e) Determination Date: For the first Plan Year of any plan, the last day of such Plan Year and for each subsequent Plan Year of such plan, the last
day of the preceding Plan Year.
(f) Key Employee: A "key employee" as defined in Code Section 416(i) and the Treasury regulations thereunder.
(g) Plan Year: With respect to any plan, the annual accounting period used by such plan for annual reporting purposes.
(h) Remuneration: Compensation as defined in Article I.
(i) Valuation Date: With respect to any Plan Year of any defined contribution plan, the most recent date within the twelve-month period ending on a
Determination Date as of which the trust fund established under such plan was valued and the net income (or loss) thereof allocated to participants'
accounts. With respect to any Plan Year of any defined benefit plan, the most recent date within a twelve-month period ending on a Determination
Date as of which the plan assets were valued for purposes of computing plan costs for purposes of the requirements imposed under Code
Section 412.
17.3 Top-Heavy Status. The Plan shall be deemed to be top-heavy for a Plan Year if, as of the Determination Date for such Plan Year, (i) the sum of Account
Balances of Participants who are Key Employees exceeds 60% of the sum of Account Balances of all Participants unless an Aggregation Group including
the Plan is not top-heavy or (ii) an Aggregation Group including the Plan is top-heavy. An Aggregation Group shall be deemed to be top-heavy as of a
Determination Date if the sum (computed in accordance with Code Section 416(g)(2)(B) and the Treasury regulations promulgated thereunder) of (i) the
Account Balances of Key Employees under all defined contribution plans included in the Aggregation Group and (ii) the Accrued Benefits of Key
Employees under all defined benefit plans included in the Aggregation Group exceeds 60% of the sum of the Account Balances and the Accrued Benefits
of all individuals under such plans. Notwithstanding the foregoing, the Account Balances and Accrued Benefits of individuals who are not Key Employees
in any Plan Year but who were Key Employees in any prior Plan Year shall not be considered in determining the top-heavy status of the Plan for such Plan
Year. Further, notwithstanding the foregoing, the Account Balances and Accrued Benefits of individuals who have not performed services for the
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