Dell 2003 Annual Report Download - page 71

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(iv) Deferred compensation under any plan or program other than as specifically included in Section 1.1(h)(1)(vii);
(v) Welfare benefits;
(vi) Employer contributions to or payments from this or any other deferred compensation program, whether such program is qualified
under Code Section 401(a) or nonqualified;
(vii) Amounts realized from the exercise of a stock option that is not an incentive stock option within the meaning of Code Section 422;
(viii) Amounts realized at the time restricted stock or property is freely transferable or no longer subject to a substantial risk of forfeiture
in accordance with Code Section 83;
(ix) Amounts realized from the sale, exchange, disqualifying disposition or other disposition of stock acquired under an incentive stock
option;
(x) Any other amounts that receive special tax benefits under the Code, such as premiums for group life insurance (but only to the extent
such premiums are not includable in the gross income of the Participant);
(xi) On the spot awards; and
(ii) Noncash awards such as gifts and trips.
(3) The Compensation of any Participant taken into account for purposes of the Plan shall be limited to $200,000 for any Plan Year with such
limitation to be:
(i) Adjusted automatically to reflect any amendments to Code Section 401(a)(17) and any cost-of-living increases authorized by Code
Section 401(a)(17); and
(ii) Prorated for a Plan Year of less than twelve months and to the extent otherwise required by applicable law.
(4) For purposes of this Section, amounts under Code Section 125 include any amounts not available to a Participant in cash in lieu of group
health coverage because the Participant is unable to certify that he or she has other health coverage. An amount will be treated as an amount
under Code Section 125 only if the Employer does not collect information regarding the Participant's other health coverage as part of the
enrollment process of its group health plan. -3-