**Exhibit        10(l)(7)**

| (a)   |                          Each Employee of the Employer,                    except |
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| (1)   | 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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| (2)   | 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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| (3)   | a                    leased employee (as hereinafter                    defined), |
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| (4)   | any                    person whose compensation from the Employer is not regularly                    stated                    compensation on a salaried or hourly wage basis, |
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| (5)   | 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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|   |   |
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|  (6)  | 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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|   |   |
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| (b)  |       In                  determining eligibility                  of an Employee described on Appendix A, the terms of Appendix A                  shall                  apply.  |
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