**Exhibit      10(n)(11)**

|   | 20.12 | Merger                of Georgia Telephone Corporation Profit Sharing                Plan |
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|   | (a) | Effective                as of May 15, 2006, the Georgia Telephone Corporation Profit Sharing                Plan                (the "Georgia Plan") shall be merged into and made a part of the                Plan, and                the trust fund maintained in connection with the Georgia Plan shall                be                added to the assets of the Trust Fund to be disposed of under the                terms,                conditions, and provisions of the Plan and the Trust. On and after                May 15,                2006, except as otherwise expressly provided in this Section 20.12,                the general provisions of the Plan shall govern with respect to the                interests under the Georgia Plan of all persons, to the extent not                inconsistent with any provisions of the Georgia Plan that may not                be                eliminated under Section 411(d)(6) of the Code (and the regulations                thereunder). |
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|   | (b) | As                of May 15, 2006, Separate Accounts shall be established in accordance                with                the provisions of Section 11.07 in the name of each person who as of                May 15, 2006 was a participant or beneficiary with an interest under                the                Georgia Plan. In addition to any credits or debits to the Separate                Account                of the persons described in the immediately preceding sentence on                or after                May 15, 2006, in accordance with the Plan’s general provisions, as of the                date the assets of the trust fund of the Georgia Plan are received                by the                Trustee and deposited in the Trust Fund there shall be credited to                each                such Separate Account or Sub-Account, as applicable, the value of                such                person's prior separate account or sub-account of the corresponding                type                under the Georgia Plan as certified to the Plan Administrator by                the plan                administrator of the Georgia Plan. |
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|   | (c) | If                a person who was a participant under the Georgia Plan incurred a                forfeiture under the Georgia Plan prior to May 15, 2006 and resumes                employment covered under the Plan such that restoration of that forfeiture                would be required under the Georgia Plan as in effect on May 15,                2006,                such forfeiture shall be restored under the Plan in the same manner                and                under the same conditions as such forfeiture would have been restored                under the Georgia Plan as in effect on May 15,                2006. |
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|   | (d) | Notwithstanding                any other provision of the Plan to the contrary, each beneficiary                designation under the Georgia Plan prior to May 15, 2006, shall apply                to                the Separate Accounts or Sub-Accounts established under                Section 20.12(b) of the Plan, unless or until the applicable                Participant designates a new beneficiary in which case Article XVII                of the Plan shall apply. |
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|   | 20.13 | Merger                of Accucomm Telecommunications, Inc. 401(k)                Plan |
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|   | (a) | Effective                as of May 15, 2006, the Accucomm Telecommunications, Inc. 401(k)                Plan (the                "Accucomm Plan") shall be merged into and made a part of the Plan,                and the                trust fund maintained in connection with the Accucomm Plan shall                be added                to the assets of the Trust Fund to be disposed of under the terms,                conditions, and provisions of the Plan and the Trust. On and after                May 15,                2006, except as otherwise expressly provided in this Section 20.13,                the general provisions of the Plan shall govern with respect to the                interests under the Accucomm Plan of all persons, to the extent not                inconsistent with any provisions of the Accucomm Plan that may not                be                eliminated under Section 411(d)(6) of the Code (and the regulations                thereunder). |
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|   | (b) | As                of May 15, 2006, Separate Accounts shall be established in accordance                with                the provisions of Section 11.07 in the name of each person who as of                May 15, 2006 was a participant or beneficiary with an interest under                the                Accucomm Plan. In addition to any credits or debits to the Separate                Account of the persons described in the immediately preceding sentence                on                or after May 15, 2006, in accordance with the Plan’s general provisions,                as of the date the assets of the trust fund of the Accucomm Plan                are                received by the Trustee and deposited in the Trust Fund there shall                be                credited to each such Separate Account or Sub-Account, as applicable,                the                value of such person's prior separate account or sub-account of the                corresponding type under the Accucomm Plan as certified to the Plan                Administrator by the plan administrator of the Accucomm                Plan. |
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|   | (c) | If                a person who was a participant under the Accucomm Plan incurred a                forfeiture under the Accucomm Plan prior to May 15, 2006 and resumes                employment covered under the Plan such that restoration of that forfeiture                would be required under the Accucomm Plan as in effect on May 15,                2006,                such forfeiture shall be restored under the Plan in the same manner                and                under the same conditions as such forfeiture would have been restored                under the Accucomm Plan as in effect on May 15,                2006. |
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|   | (d) | Notwithstanding                any other provision of the Plan to the contrary, each beneficiary                designation under the Accucomm Plan prior to May 15, 2006, shall                apply to                the Separate Accounts or Sub-Accounts established under                Section 20.13(b) of the Plan, unless or until the applicable                Participant designates a new beneficiary in which case Article XVII                of the Plan shall apply. |
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