Dell 2008 Annual Report Download - page 129

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 "imputed service" (within the meaning of Treas. Reg. § 1.401(a)(4)-11(d)(3)(ii)(B)), but
only if (i) such imputed service would not otherwise be credited as Service, (ii) such crediting 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, and (iii) the individual has not permanently ceased to perform services as an Employee of the Employer or a
Related Employer, provided that clause (iii) of this sentence shall not apply if (A) the individual is not performing services for the
Employer or a Related Employer because of a Disability, (B) the individual is performing services for another employer which is being
treated under the Plan as actual service with the Employer or a Related Employer.
(8) A Participant or Former Participant who was a former employee of Dell Financial Services, L.P. shall receive credit for vesting purposes
for Service with Dell Financial Services, L.P., provided, however, that such Participant became an Employee of the Employer or a Related
Employer on the date next following the date of his termination of employment with Dell Financial Services, L.P.
6.3 Forfeitures. A Participant who terminates employment with the Company and its Affiliates with a Vested Interest in his Company Credits Account that
is less than 100% shall forfeit to the Company the nonvested portion of such Account as of the date of such termination.
ARTICLE VII.
IN-SERVICE WITHDRAWALS
7.1 Rules Governing Grandfathered Benefits.
(a) Unforeseeable Financial Emergency With Respect to Grandfathered Benefits. Consistent with the Plan's prior terms and operation, in the event
that the Committee, upon written petition of the Participant, determines in its sole discretion that the Participant has suffered an Unforeseeable
Financial Emergency as such term is defined with respect to Grandfathered Benefits, the Participant shall be entitled to withdraw from the portion
of his Individual Account attributable to Grandfathered Benefits an amount not to exceed the amount determined by the Committee as necessary
to meet the Participant's needs created by the Unforeseeable Financial Emergency. This distribution shall be paid in a single lump sum cash
payment as soon as administratively practicable after the Committee has made its determination with respect to the availability and amount of
such withdrawal. If the Participant's Account is deemed to be invested in more than one Investment Fund, such withdrawal shall be made pro rata
from each Investment Fund in which such Account is deemed to be invested. This Subsection shall not be applicable to the Participant following
his termination of employment with an Employer, and in the -17-