Dell 2003 Annual Report Download - page 75

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(ff) Limitation Year: The Limitation Year is equal to the Plan Year.
(gg) Normal Retirement Date: The date a Participant attains the age of sixty-five.
(hh) Participant: Each individual who (i) has met the eligibility requirements for participation in the Plan pursuant to Article II or (ii) has made a
Rollover Contribution in accordance with Section 3.7, but only to the extent provided in Section 3.7.
(ii) Period of Service: Each period of an individual's Service commencing on his Employment Commencement Date or Reemployment Commencement
Date, if applicable, and ending on a Severance from Service Date. Notwithstanding the foregoing:
(1) A period during which an individual is absent from Service by reason of the individual's pregnancy, the birth of a child of the individual, the
placement of a child with the individual in connection with the adoption of such child by the individual, or for the purposes of caring for such
child for the period immediately following such birth or placement shall not constitute a Period of Service between the first and second
anniversary of the first date of such absence or during any subsequent period.
(2) A Period of Service shall also include any period required to be credited as a Period of Service by federal law, but only under the conditions and
to the extent so required by such federal law.
(3) If an individual terminates his Service (at a time other than during a leave of absence) and subsequently resumes his Service, if his
Reemployment Commencement Date is within twelve months of his Severance from Service Date, such Period of Severance shall be treated as
a Period of Service.
(4) If an individual terminates his Service during a leave of absence and subsequently resumes his Service, if his Reemployment Commencement
Date is within twelve months of the beginning of such leave of absence, such Period of Severance shall be treated as a Period of Service.
(5) The Committee, in its discretion, may credit an individual with Period(s) of Service for "pre-participation service" (within the meaning of
Treasury Regulation Section 1.401(a)(4)-11(d)(3)(ii)(A)), but only if (i) such pre-participation service would not otherwise be credited as a
Period of Service and (ii) such crediting of Period(s) of Service (A) has a legitimate business reason, (B) does not by design or operation
discriminate significantly in favor of Highly Compensated Employees, and (C) is applied to all similarly situated employees. Moreover, the
Committee, in its discretion, may credit an individual with Period(s) of Service for "imputed service" (within the meaning of Treasury
regulation ยง 1.401(a)(4)-11(d)(3)(ii)(B)), but only if (i) such imputed service would not
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