Dell 2008 Annual Report Download - page 118
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be expected to result in death or can be expected to last for a continuous period of not less than twelve (12) months, or
(B) Is, by reason of any medically determinable physical or mental impairment which can be expected to result in death or can be
expected to last for a continuous period of not less than twelve (12) months, receiving income replacement benefits for a period of
not less than three (3) months under an accident and health plan sponsored by an Employer.
Any determination of Disability under this Subsection (2) may be made by any person, including the administrator of a disability insurance
program, and the Plan need not specify who will make the determination. The determination shall be made in accordance with the
requirements of Code Section 409A and any guidance issued thereunder.
(s) Effective Date: January 1, 2005, except as otherwise provided herein.
(t) Election Date: The first day of the Plan Year with respect to Base Salary Deferrals and the last day of the sixth month of a Bonus Year with
respect to Bonus Deferrals.
(u) Employee: Any individual on the payroll of an Employer (i) whose wages from the Employer are subject to withholding for purposes of Federal
income taxes and for purposes of the Federal Insurance Contributions Act, (ii) who is included within a "select group of management or highly
compensated employees," as such term is used in ERISA Section 401(a)(1), and (iii) who is designated by the Committee as eligible to
participate in this Plan.
(v) Employer or Participating Employer: The Company and any Affiliate of the Company to the extent that (i) an Employee of such Affiliate is a
Participant hereunder, and (ii) the Affiliate has adopted the Plan in accordance with the provisions of Article XII.
(w) ERISA: Public Law No. 93-406, the Employee Retirement Income Security Act of 1974, as amended from time to time.
(x) Investment Fund(s): The investment fund(s) designated by the Committee from time to time for the hypothetical investment of a Participant's
Accounts pursuant to Article V.
(y) Participant: An Employee participating in the Plan in accordance with the provisions of Section 2.1.
(z) Plan: The Dell Inc. Deferred Compensation Plan, as amended from time to time.
(aa) Plan Year: The twelve (12)-consecutive month period commencing January 1 of each year.
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