This excerpt taken from the HD 8-K filed Aug 20, 2007.
ELIGIBILITY AND PARTICIPATION
2.1 Eligibility. Each Eligible Employee for a Plan Year shall be eligible to participate in the Plan for such Plan Year.
2.2 Cessation of Eligibility and Participation. An individual who ceases to satisfy any of the criteria that qualified the individual as an Active Participant at any time during the Plan Year shall cease participation in the Plan; provided, such individual shall remain an inactive Participant in the Plan until the earlier of (i) the date the full value of the individuals Account (if any) is forfeited and/or paid in accordance with the terms of the Plan, or (ii) the date the individual again becomes an Eligible Employee and qualifies under Section 2.1 to actively participate in the Plan. During the time that an Employee is an inactive Participant in the Plan, the individuals Account shall continue to be adjusted for cash dividends and changes in Company Stock as provided in Sections 3.3(d) and (e).