**Exhibit      10(o)(9)**

| (a)  | an                Employee covered by a collective bargaining agreement between an                Employer                and a representative of such Employee that does not specifically                provide                for coverage under the Plan; provided, however, that if an Employee                ceases                to be covered by a collective bargaining agreement (other than by                a                transfer of employment), such an Employee shall not become an Eligible                Employee unless coverage under the Plan is specifically extended                to such                an Employee by an amendment to the Plan, |
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| (b)  | any                  person who is a nonresident alien and who receives no earned income                  (within the meaning of Section 911(b) of the Code) from the Employer                  that                  constitutes income from sources within the United States (within                  the                  meaning of Section 861(a)(3) of the                  Code), |
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| (c)  | a                  leased employee (as hereinafter                  defined), |
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| (d)  | any                  person whose compensation from the Employer is not regularly stated                  compensation on a salaried or hourly wage basis, |
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| (e)  | any                  person who is not treated by the Employer as an employee for purposes                  of                  Section 3401 of the Code (without regard to any determination other                  than                  by the Employer that such person is or is not an employee for purposes                  of                  Section 3401 of the Code), without regard to any retroactive treatment                  by                  the Employer of such person as an employee for purposes of Section                  3401 of                  the Code, or |
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| (f)  | any person who is employed by                an operating                unit or business operation acquired in connection with the AGREEMENT                AND                PLAN OF MERGER dated January 9, 2005, between Alltel Corporation,                Wigeon                Acquisition LLC and Western Wireless Corporation and any Employee                identified by Alltel Corporation internal payroll company codes 540,                544,                545, and 546, shall not become an Eligible Employee until the later                of the                first pay period in 2006 or when otherwise                eligible. |
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| Notwithstanding                the                foregoing provisions of this Section 1.12:  |   |
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| (1) | an Employee who is to be permitted to participate                  in the                  Plan pursuant to that certain Agreement between ALLTEL Corporation                  and                  International Brotherhood of                  Electrical Workers and Communications Workers of America (the "Agreement")                  shall not be excluded fromthe definition of Eligible Employee                  by paragraph (a) of this Section 1.12 for periods                  with respect                  to which the Agreement soprovides; and |
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| (2) | an Employee who is to be permitted to participate                  in the                  Plan pursuant to a collective bargaining agreement between an Employer                  and                  IBEWLocal 463 or a collective                  bargaining agreement between an Employer and the CWA covering employees                  in                  the State of Kentucky (in eithercase, a "KY CBA Employee")                  shall not be excluded from the definition                  of Eligible                  Employee by paragraph (a) of this Section 1.12 forperiods with respect to which the                  applicable collective bargaining agreement so                  provides. |
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