Dell 2008 Annual Report Download - page 128

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(A) five (5), or (B) the aggregate number of Years of Vesting Service before the Break in Service. If the Participant has made any Salary
Reduction Contributions to the 401(k) Plan, Service before the Break in Service shall not be disregarded under the immediately preceding
sentence.
(3) Years of Vesting Service shall include all Years of Vesting Service of the Employee with any Predecessor Employer (as defined in the
401(k) Plan); provided, however, that the number of years credited under this provision shall not exceed five (5).
(4) Years of Vesting Service with the Employer before a Participant enters the Plan shall be considered for purposes of vesting.
(5) Years of Vesting Service shall include Service with any Affiliate.
(6) For purposes of determining Years of Vesting Service, the following definitions shall apply:
(A) Break in Service means a continuous period of 365 days time during which an Employee is not employed by the Employer, and
(ii) begins on the date an Employee retires, quits, is discharged, or dies, or, if earlier, the twelve (12) month anniversary of the date
on which the Employee was otherwise first absent from work.
(B) Period of Severance means the period of time commencing on the Severance from Employment Date and ending on the date on
which the Employee again performs an hour of service for the Employer.
(C) Re-Employment Commencement Date means the first date, following a Period of Severance which is not required to be considered
under the Service rules, on which the Employee performs an hour of service for the Employer.
(D) Severance from Employment Date means the date on which occurs the earlier of: (i) the date on which an Employee quits, retires, is
discharged or dies; or (ii) the first anniversary of the first date of a period in which an Employee remains absent from Service, with
or without pay, with the Employer for any other reason, such as vacation, holiday, sickness, disability, leave of absence or layoff.
However, with respect to the timing of any distributions that include Salary Reduction Contributions, Severance from Employment
Date shall have the same meaning set forth in Section 6.2(b).
(7) The Committee, in its discretion, may credit an individual with "pre-participation service" (within the meaning of Treas. Reg. ยง 1.401(a)
(4)-11(d)(3)(ii)(A)), but only if (i) such pre-participation service would not otherwise be credited as Service and (ii) such crediting of
Service (A) has a legitimate business reason, (B) does not by design or operation discriminate
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