Exhibit 10.6
 AMENDMENT ONE TO THE
DELL INC. 401(K) PLAN
        1. Subsection 14.1(a) of the Plan is hereby amended, as underlined, to be and read as follows:
 (a)
    
    General. Unless otherwise provided by the Plan Sponsor, the Plan
authorizes the Trustee to make loans on a nondiscriminatory basis to a Participant or
Beneficiary in accordance with the written loan policy established by the Committee,
provided (i) the loan policy satisfies the requirements of Subsection 14.1(b); (ii)
loans are available to all Participants and Beneficiaries on a reasonably equivalent
basis and are not available in a greater amount for Highly Compensated Employees than
for other Employees; (iii) any loan is adequately secured and bears a reasonable rate
of interest; (iv) the loan provides for repayment within a specified time; (v) the
default provisions of the note prohibit offset of the Participants Nonforfeitable
Account Balance prior to the time the Trustee otherwise would distribute the
Participants Nonforfeitable Account Balance; and (vii) the loan otherwise conforms to
the exemption provided by Code Section 4975(d)(1). If the joint and survivor annuity
requirements of Section 9.6 apply to a Participant, the Participant may not pledge any
portion of his or her Account Balance as security for a loan




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unless, within the ninety (90) day period ending on the date the pledge becomes effective, the Participants
spouse, if any, consents (in a manner described in Section 9.6 other than the requirement relating to the consent of a subsequent
spouse) to the security, or, by a separate consent, to an increase in the amount of
security. No loan shall be provided to a Participant unless such Participant is on
the U.S. payroll of the Employer. Notwithstanding the foregoing, if the Plan
permits loan transfers in connection with either a Plan merger or an acquisition,
the amortization schedule for each transferred loan shall be maintained, as long as
the loan terms do not exceed sixty (60) months.
 2. Subsection 14.1(b)(iii) of the Plan is hereby amended by adding the following language to the end thereof, to be and read as follows:
  3. Section 7.3(c) is hereby amended by adding Subsection (v), to be and read as follows:
  4. Section 5.4 is hereby amended in its entirety, to be and read as follows:
  Limitations on Allocations Under Code Section 415
 (a)
    
    The Annual Additions to a Participants Individual Accounts hereunder (together
with the Annual Additions to the Participants account(s) under any other defined
contribution plans required to be aggregated with the Plan) for any Limitation Year may
not exceed the lesser of:
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(i)
    
    Forty-nine Thousand Dollars ($49,000.00), subject to
cost-of-living increases as allowed under Code Section 415(d); or(ii)
    
    One hundred percent (100%) of the Participants 415
Compensation for the Limitation Year.
  (b)
    
    For purposes of this Section the following definitions shall apply:
 (i)
    
    Annual Addition shall mean the sum of the following additions
to a Participants Individual Accounts for the Limitation Year: (i) employer
contributions (including salary reduction contributions), (ii) employee
contributions, and (iii) forfeitures, if any. For purposes of this definition,
Annual Additions to other Employer defined contribution plans (also taken
into account when applying the limitations in Paragraph (a) above) include any
voluntary employee contributions to an account in a qualified defined benefit
plan and any employer contribution to an individual retirement account or
annuity under Code Section 408 or to a medical account for a key employee under
Code Section 401(h) or 419A(d), except that the 25%-of-pay limit below shall
not apply to employer contributions to a key employees medical account after
his separation from service.(ii)
    
    Limitation Year shall be the Plan Year.(iii)
    
    415 Compensation shall mean the compensation as defined
under Code Section 415(c)(3) and the Treasury Regulations issued pursuant
thereto.
 (c)
    
    In the event the limitations in this Section are not satisfied, correction
shall be made under the rules provided in Revenue Procedure 2008-50 (and any successor
to that Revenue Procedure).
 10th
 DELL INC.By:
    /s/ Kathleen O. AngelIts:
    Director of Global Benefits ATTEST:/s/ Robert L. Potts
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