Dell 2008 Annual Report Download - page 111

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TABLE OF CONTENTS
PAGE
Article I. Definitions and Construction 2
1.1 Definitions 2
1.2 Number and Gender 8
1.3 Headings 8
Article II. Participation 8
2.1 Participation 8
2.2 Termination of Participation 9
2.3 Reemployment of a Participant 10
Article III. Contributions 10
3.1 Participant Compensation Deferrals 10
3.2 Company Credits 12
Article IV. Allocations to Participant Accounts 12
4.1 Individual Accounts 12
4.2 Investment of Accounts 13
4.3 Allocation of Net Income or Loss and Changes in Value 13
Article V. Hypothetical Investment of Accounts 14
5.1 Hypothetical Investment of Accounts 14
5.2 Designation of Investment Funds 14
Article VI. Vested Interest 15
6.1 Vesting of Compensation Deferrals Account 15
6.2 Vesting of Company Credits Account 15
6.3 Forfeitures 17
Article VII. In-Service Withdrawals 17
7.1 Rules Governing Grandfathered Benefits. 17
7.2 Rules Governing 409A Balances 19
Article VIII. Benefit Distributions 20
8.1 General Rules 20
8.2 Rules Governing Form and Timing for Payment of Grandfathered Benefits 21
8.3 Rules Governing Form and Timing for Payment of 409A Balances 22
8.4 Designation of Beneficiaries 24
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