Dell 2003 Annual Report Download - page 65

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Table of Contents
Page
I. DEFINITIONS AND CONSTRUCTION 1
1.1 Definitions 1
1.2 Number and Gender 10
1.3 Headings 10
1.4 Construction 10
1.5 Profit Sharing Plan 10
II. PARTICIPATION 11
2.1 Participation 11
2.2 Automatic Enrollment 12
2.3 Cessation of Participation 12
2.4 Suspension of Participation Requirements 12
III. CONTRIBUTIONS 14
3.1 Salary Reduction Contributions 14
3.2 Employer Matching Contributions 16
3.3 Employer Retirement Savings Contributions 16
3.4 Employer Fail Safe Contributions 17
3.5 Return of Contributions 18
3.6 Disposition of Excess Deferrals and Excess Contributions 18
3.7 Rollover Contributions 19
IV. ALLOCATIONS AND LIMITATIONS 21
4.1 Suspended Amounts 21
4.2 Allocation of Contributions to Accounts 21
4.3 Time of Allocation of Contributions 22
4.4 Application of Forfeitures 23
4.5 Valuation of Accounts 23
4.6 Code Section 415 Limitations and Corrections 23
V. INVESTMENT OF ACCOUNTS 26
5.1 Investment of Accounts by Participants 26
5.2 Restriction on Acquisition of Company Stock 26
5.3 Pass-Through Voting of Company Stock 26
5.4 Stock Rights, Stock Splits, and Stock Dividends 27
5.5 Participant Rights 27
i