**Exhibit      10(n)(12)**

**ARTICLE      XXXI**

**TRANSFER      OF BENEFITS WITH RESPECT TO**

**ALLTEL      HOLDING CORP. (WIRELINE) SPINOFF**

|   | (a) | The                "Transfer Agreement" shall mean the Employee Benefits Agreement between                Alltel Corporation and Alltel Holding Corp. dated as of December                8,                2005. |
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|   | (b) | The                "Transfer Assets" shall mean the accounts (and assets held therein)                of                Transfer Individuals to be transferred to the Transfer Plan in accordance                with the provisions of the Transfer                Agreement. |
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|   | (c) | A                "Transfer Individual" shall mean the Spinco Employees and Spinco                Individuals as defined in and designated as such in accordance with                the                Transfer Agreement as of June 30,                2006. |
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**ARTICLE      XXXII**

**BENEFITS      WITH RESPECT TO CERTAIN EMPLOYEES WHOSE**

**EMPLOYMENT      TRANSFERS TO OR FROM WINDSTREAM**

|   | (a) | A                "Second Transfer Individual" shall mean a person who is designated                as a                Spinco Employee or Spinco Individual (as defined in and designated                as such                in accordance with the provisions of the Transfer Agreement as defined                in                Section 31.01(a)) on or after July 1, 2006 and prior to the spin-off                of                Alltel Holding Corp. and merger of Alltel Holding Corp. into Valor                Communications Group, Inc. (with the merged company to be known as                Windstream Corporation). |
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|   | (b) | A                "Transfer Individual" shall mean a person who (i) is an Employee                and                Participant immediately prior to the spin-off of Alltel Holding Corp.                and                merger of Alltel Holding Corp. into Valor Communications Group, Inc.                (with                the merged company to be known as Windstream Corporation) ("Windstream"),                (ii) is not a Transfer Individual as defined in Section 31.01(c)                or a                Second Transfer Individual as defined in Section 32.01(a), and (iii)                becomes employed with Windstream or a related entity at or after                the                merger and prior to January 1,                2007. |
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|   | (c) | A                "Retransfer Individual" shall mean a person who (i) is an Employee                immediately prior to the spin-off of Alltel Holding Corp. and merger                of                Alltel Holding Corp. into Valor Communications Group, Inc. (with                the                merged company to be known as Windstream), (ii) becomes employed                with                Windstream or a related entity at or after the merger and prior to                December 31, 2006, and (iii) again is an Employee after the merger                (to                form Windstream) and prior to January 1,                2007. |
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|   | (d) | The                Participant or Beneficiary (including an alternate payee) may elect                to                have a distribution under this Section 15.01 distributed in shares                of                "Windstream Stock", as defined in the Trust Agreement, to the extent                that                the Separate Account from which distribution is being made was invested                in                the "Windstream Stock Fund", as defined in the Trust Agreement, on                the                Valuation Date applicable in determining the amount of the distribution.                The number of shares of Windstream Stock to be distributed shall                be                determined based on the Valuation Date that was used to determine                the                amount that would have been distributed in cash and by using the                value per                share of Windstream Stock used for valuing the Windstream Stock Fund                for                such Valuation Date, with any fractional share converted to cash                and                payment of the value of the fractional share made in                cash. |
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|   |   | Permanent                incapacity resulting in a Participant qualifying for benefits under                the                Employer's long-term disability                plan. |
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|       9.   | Effective                as of January 20, 2006, a new Section 28.06 is added to the Plan                to                provide as follows: |
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