Dell 2003 Annual Report Download - page 72

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(i) Considered Compensation: A Participant's Considered Compensation for a Limitation Year shall be equal to his Compensation (as defined above).
For the 2003 Plan Year, a Participant's Considered Compensation for a Limitation Year shall include his Compensation (as defined above) reduced
by any Bonus paid to the Participant. Any bonus payments made to a Participant that is not an IBP Participant shall be included in that Participant's
Considered Compensation.
(j) Controlled Entity: Each entity that is a member of a controlled group of corporations (within the meaning of Code Sections 414(b) and 414(c)) or
an affiliated service group (within the meaning of Code Sections 414(m) or 414(o)) of which the Employer is a member.
(k) Direct Rollover: A payment by the Plan to an Eligible Retirement Plan designated by a Distributee.
(l) Directors: The Board of Directors of the Company.
(m) Distributee: Each (i) Participant entitled to an Eligible Rollover Distribution, (ii) Participant's surviving spouse with respect to the interest of such
surviving spouse in an Eligible Rollover Distribution, and (iii) individual who is an alternate payee under a qualified domestic relations order, as
defined in Code Section 414(p), with regard to the interest of such former spouse in an Eligible Rollover Distribution.
(n) Effective Date: January 1, 2003, as to this restatement of the Plan, except (i) as otherwise indicated in specific provisions of the Plan, or (ii) where
provisions of the Plan are required to have an earlier effective date by applicable statute or regulation such provision shall be effective as of the
required effective date. The original effective date of the Plan was June 1, 1989.
(o) Eligible Employee: Any Employee eligible to participate in the Plan in accordance with Section 2.1.
(p) Eligible Retirement Plan: (i) With respect to a Distributee other than a surviving spouse, an individual retirement account described in Code
Section 408(a), an individual retirement annuity described in Code Section 408(b), an annuity plan described in Code Section 403(a), or a qualified
plan described in Code Section 401(a), which under its provisions does, and under applicable law may, accept such Distributee's Eligible Rollover
Distribution, and (ii) with respect to a Distributee who is a surviving spouse, an individual retirement account described in Code Section 408(a) or an
individual retirement annuity described in Code Section 408(b).
(q) Eligible Rollover Distribution: With respect to a Distributee, any distribution of all or part of the Accounts of a Participant other than (i) a
distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of
the Distributee or the joint lives (or joint life expectancies) of the Distributee and the Distributee's designated
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