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CAPITULO II. MARCO TEORICO

2.3. DESHIDRATADO OSMÓTICO

2.3.5. Aspectos termodinámicos

If you have any questions about the Plan, you should contact the Plan Administrator. If you have any questions about this statement or about your rights under ERISA, or if you need assistance in obtaining documents from the Plan Administrator, you should contact the nearest office of the Employee Benefits Security Administration (EBSA) or the national office at:

Division of Technical Assistance and Inquiries Employee Benefits Security Administration U.S. Department of Labor

200 Constitution Avenue NW Washington, DC 20210 (866) 444-3272

For more information about your rights and responsibilities under ERISA or for a list of EBSA offices, contact the EBSA by visiting their website at dol.gov/ebsa.

Glossary

The following terms are used throughout the SPD and are important to your understanding of the Plan.

402(g) Limit — The maximum contribution limit you may elect to defer in any one calendar year to all

401(k) and 403(b) retirement plans in which you may be participating. This limit is a personal limit and does not include any contributions that are made by any employers on your behalf. The contribution limit for the 2012 calendar year is $17,000.

Beneficiary — One or more people you, as a Participant in the Plan, designate to receive your 401(k)

benefits if you die.

Catch-Up Contributions — Additional contributions you may elect to make if you are or will be age 50

or older during a Plan Year. These contributions, which may be in excess of other Plan limits, are limited to $5,500 for the 2012 calendar year.

Code — The Internal Revenue Code of 1986, as amended. Company — Dell Inc. (Dell).

Company Contributions and Earnings Account — The portion of your Individual Account that includes

Matching Contributions, Retirement Savings Contributions and Employer Non-Discretionary Contributions, if any, and any earnings on these contributions.

Compensation — Generally, this includes:

Base salary;

Hourly pay;

Overtime pay;

Shift differentials;

Commissions or similar incentives;

Supplemental pay received during a qualified military leave of absence; ayments;

ments received in cash or in kind from Dell to the extent these amounts are includable in gross income but not to exceed the IRS annual compensation limit ($250,000 for the 2012 calendar year).

Incentive Cash Plan payments;

Incentive Bonus Plan p

Cash patent awards;

On the spot awards; and “Friends for hire” pay

Compensation also includes elective contributions to the Plan or a cafeteria plan that are not

includable in your income. In addition, certain items that are includable in income will not be included in the definition of Compensation for Plan purposes. For example:

Reimbursements and other expense allowances;

Non-cash fringe benefits;

Moving expenses;

Welfare benefits; and

Retention or other long-term cash incentive payments.

ent includes a more detailed description of the items included in (and excluded from) Compensation.

ross more than one type of investment to protect against return volatility and risk of investment loss.

y not The Plan docum

Diversification — The process of allocating savings ac

The Dell Company Stock fund is not a diversified investment option and thus contains higher investment risk than the other investment options in the Plan. The Plan’s other core funds are diversified, but are not fully diversified for your individual situation. Even if you invest in several core funds, you ma be diversifying enough, because several of those funds may be invested in the same companies, industries or asset categories (stocks, bonds, cash equivalents, etc). On the other hand, the Pre-Mixed Portfolios are intended to be fully diversified. Refer to the Investments section for more informat Remember to consider your Time Horizon, retirement goals, comfort with various financial and investment risk

ion. s and other personal and economic issues when determining the asset allocation that is right for you.

ERISA — The Employee Retirement Income Security Act of 1974, as amended.

ws you to participate in the Plan. not receiving U.S. income.

intern (including, but not

d who is also employed by a

to ax Contributions to the Plan on or before July 31, 2003.

oyed on the United States payroll of the Company or a subsidiary of the

through financial resources reasonably available to you from both inside and outside the Plan. “Immediate and substantial financial need” is explained in the In-Service Withdrawals

Excludable Team Member — You are an Excludable Team Member if you are:

A union Team Member, unless your contract allo

A non-resident alien

A leased employee.

An individual not on the Company’s payroll records (including independent contractors).

An individual on the payroll of Spherion Corporation.

An individual who is classified by the Company as a college or high school

limited to, an individual with a ADIN001, ADIN002 or ADIN003 job code), other than any individual who made Pre-Tax Contributions to the Plan on or before July 31, 2003.

An individual who is classified by the Company as a security guard an

law enforcement agency or a security firm, other than any individual who submitted an election make Pre-T

An individual not empl Company.

Financial Hardship — An immediate and substantial financial need that you are unable to satisfy

section.

Hour of Service — Each hour for which you are paid or entitled to be paid, either directly or indirectly.

If you are compensated on other than an hourly-rate basis, you are credited with a number of Hours of Service based on formulas defined by Department of Labor regulations.

Individual Account — The accounts or records maintained by the Plan Administrator or its agent

showing the value of your interest in the Trust Fund. The contributions that comprise your Individual Account are:

Your Pre-Tax Contributions, including Catch-Up Contributions and Rollover Contributions and earnings;

Your Roth After-Tax Contributions, including Roth Catch-Up Contributions and Roth Rollover Contributions and earnings;

Co pany Contributions and Earnings Am ccount, which may include any of the following:

-

Matching Contributions Account;

and

-

Retirement Savings Contributions Account;

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