Dell 2003 Annual Report Download - page 133

XVII.
TOP-HEAVY STATUS
17.1 Article Controls. Any Plan provisions to the contrary notwithstanding, the provisions of this Article shall control to the extent required to cause the Plan
to comply with the requirements imposed under Code Section 416.
17.2 Definitions. For purposes of this Article, the following terms and phrases when capitalized shall have these respective meanings notwithstanding that any
such term or phrase may have a different meaning ascribed to it elsewhere in the Plan:
(a) Account Balance: As of any Valuation Date, the aggregate amount credited to an individual's account or accounts under a qualified defined
contribution plan maintained by the Employer or a Controlled Entity (excluding employee contributions that were deductible within the meaning of
Code Section 219 and rollover or transfer contributions made after December 31, 1983, by or on behalf of such individual to such plan from
another qualified plan sponsored by an entity other than the Employer or a Controlled Entity), increased by (i) the aggregate distributions made to
such individual from such plan during a five-year period ending on the Determination Date and (ii) the amount of any contributions due as of the
Determination Date immediately following such Valuation Date.
(b) Accrued Benefit: As of any Valuation Date, the present value (computed on the basis of the Assumptions) of the cumulative accrued benefit
(excluding the portion thereof that is attributable to employee contributions that were deductible pursuant to Code Section 219, to rollover or
transfer contributions made after December 31, 1983, by or on behalf of such individual to such plan from another qualified plan sponsored by an
entity other than the Employer or a Controlled Entity, to proportional subsidies or to ancillary benefits) of an individual under a qualified defined
benefit plan maintained by the Employer or a Controlled Entity, increased by (i) the aggregate distributions made to such individual from such plan
during a five-year period ending on the Determination Date and (ii) the estimated benefit accrued by such individual between such Valuation Date
and the Determination Date immediately following such Valuation Date. Solely for the purpose of determining top-heavy status, the Accrued
Benefit of an individual shall be determined under (A) the method, if any, that uniformly applies for accrual purposes under all qualified defined
benefit plans maintained by the Employer and the Controlled Entities or (B) if there is no such method, as if such benefit accrued not more rapidly
than under the slowest accrual rate permitted under Code Section 411(b)(1)(C).
(c) Aggregation Group: The group of qualified plans maintained by the Employer and each Controlled Entity consisting of (i) each plan in which a
Key Employee participates and each other plan that enables a plan in which a Key Employee participates to meet the requirements of Code
Section 401(a)(4) or 410 or (ii) each plan in which a Key Employee participates, each other plan that enables a plan in which a Key Employee
participates to meet the requirements of Code -65-