Dell 2006 Annual Report Download - page 162

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period; provided, however, that no later than the due date of the Employer's tax return for the Plan Year, the Employer shall make an additional Safe
Harbor Matching Contribution to the Individual Accounts of any Participant or Former Participant who failed to receive a Safe Harbor Matching
Contribution for such Plan Year that is equal to the amount provided by the contribution formula described in Section 3.2(d), based on such
Participant's Annual Compensation and Salary Reduction Contributions for such Plan Year."
8. Subsection 6.2(a) of the Plan is hereby amended, as underlined, to be and read as follows:
"(a) A Participant who has a "financial hardship" as determined by the Committee, and who has represented in writing that he or she has made all
available withdrawals pursuant to Section 6.1 and pursuant to the provisions of any other plans of the Employer and any Controlled Entities of which
he is a member and who has obtained all available loans pursuant to Article IX and pursuant to the provisions of any other plans of the Employer
and any Controlled Entities of which he is a member may withdraw from his Employer Contribution Account, his Rollover Contribution Account,
and his Salary Reduction Account amounts not to exceed the lesser of (i) such Participant's Vested Interest in such Accounts or (ii) the amount
determined by the Committee as being available for withdrawal pursuant to this Subsection. Such withdrawal shall come, first, from the Participant's
Rollover Contribution Account, second, from his Vested Interest in his Employer Contribution Account, and finally, from his Salary Reduction
Contribution Account."
9. Subsection 6.2(b) of the Plan is hereby amended, as underlined, to be and read as follows:
"(b) For purposes of this Section, "financial hardship" shall mean the immediate and heavy financial needs of the Participant. A withdrawal based upon
financial hardship pursuant to this Section shall not exceed the amount that is both required to meet the immediate financial needs created by the
hardship and not reasonably available from other resources of the Participant. The amount required to meet the Participant's immediate financial
needs may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the
distribution. The determination of the existence of a Participant's financial hardship and the amount required to be distributed to meet the needs
created by the hardship shall be made by the Committee. The decision of the Committee shall be final and binding, provided that all Participants
similarly situated shall be treated in a uniform and nondiscriminatory manner. A withdrawal shall be deemed to be made on account of the
immediate and heavy financial needs of a Participant if the withdrawal is for:
(1) Expenses for (or necessary to obtain) medical care that would be deductible under Section 213(d) of the Code and reimbursed or
4