**Exhibit      10(m)(2)**

**AMENDMENT      NO. 1**

**TO**

**ALLTEL      CORPORATION COMPREHENSIVE PLAN OF GROUP INSURANCE**

**(January      1, 2006 Restatement)**

**WHEREAS**

**WHEREAS**

**WHEREAS**

** NOW      THEREFORE, BE IT RESOLVED**

|                     1.       | Effective                as of June 1, 2007, the Exclusive Provider Option Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.01 Initial Enrollment in                the Plan, is amended to provide as                follows: |
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|       4.01             | Initial                Enrollment in the Plan.  Except as set forth in Section 4.02                below, an Eligible Employee must enroll himself or herself and any                eligible Dependent for coverage in this Plan by going through the                necessary enrollment process established by the Plan Administrator                at                least 10 days prior to the Coverage Effective Date set forth in Section                4.03 below. |
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| 2.       | Effective                as of June 1, 2007, the Exclusive Provider Option Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.03 Coverage Effective                Date, is amended to provide as                follows: |
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|   |                      4.03            | Coverage                Effective Date.  Except as set forth in subsections (a) or                (b) below regarding Annual Enrollment and Special Enrollment, coverage                under this Plan will be effective on the first day of the calendar                month                following 30 days of employment provided that the eligibility and                enrollment requirements of Articles III and IV have been                satisfied. |
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|                  3.       | Effective                as of June 1, 2007, the Preferred Provider Organization Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.01 Initial Enrollment in                the Plan, is amended to provide as                follows: |
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| 4.01                           | Initial                Enrollment in the Plan.  Except as set forth in Section 4.02                below,an                Eligible Employee must enroll himself or herself and any eligible                Dependent for coverage in this Plan by going through the necessary                enrollment process established by the Plan Administrator at least                10 days                prior to the Coverage Effective Date set forth in Section 4.03                below. |
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|                    4.       | Effective                as of June 1, 2007, the Preferred Provider Organization Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.03 Coverage Effective                Date, is amended to provide as                follows: |
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| 4.03                           | Coverage                Effective Date.  Except as set forth in subsections (a) or                (b) below regarding Annual Enrollment and Special Enrollment, coverage                under this Plan will be effective on the first day of the calendar                month                following 30 days of employment provided that the eligibility and                enrollment requirements of Articles III and IV have been                satisfied. |
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| 5.       | Effective                as of June 1, 2007, the Health Maintenance Organizations Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.01 Initial Enrollment in                the Plan, is amended to provide as                follows: |
|----------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.01                           | Initial                Enrollment in the Plan.  Except as set forth in Section 4.02                below,an                Eligible Employee must enroll himself or herself and any eligible                Dependent for coverage in this Plan by going through the necessary                enrollment process established by the Plan Administrator at least                10 days                prior to the Coverage Effective Date set forth in Section 4.03                below. |
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| 6.       | Effective                as of June 1, 2007, the Health Maintenance Organizations Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.03 Coverage Effective                Date, is amended to provide as                follows: |
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| 4.03            | Coverage                Effective Date.  Except as set forth in subsections (a) or                (b) below regarding Annual Enrollment and Special Enrollment, coverage                under this Plan will be effective on the first day of the calendar                month                following 30 days of employment provided that the eligibility and                enrollment requirements of Articles III and IV have been                satisfied. |
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| 7.       | Effective                as of June 1, 2007, the Dental Care Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.01 Initial Enrollment in                the Plan, is amended to provide as                follows: |
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| 4.01                           | Initial                Enrollment in the Plan.  Except as set forth in Section 4.02                below,an                Eligible Employee must enroll himself or herself and any eligible                Dependent for coverage in this Plan by going through the necessary                enrollment process established by the Plan Administrator at least                10 days                prior to the Coverage Effective Date set forth in Section 4.03                below. |
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| 8.       | Effective                as of June 1, 2007, the Dental Care Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.03 Coverage Effective                Date, is amended to provide as                follows: |
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|   |    4.03                           | Coverage                Effective Date.  Except as set forth in subsections (a) or                (b) below regarding Annual Enrollment and Special Enrollment, coverage                under this Plan will be effective on the first day of the calendar                month                following 30 days of employment provided that the eligibility and                enrollment requirements of Articles III and IV have been                satisfied. |
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| 9.       | Effective                as of June 1, 2007, the Vision Care Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.01 Initial Enrollment in                the Plan, is amended to provide as                follows: |
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| 4.01                             | Initial                  Enrollment in the Plan.  Except as set forth in Section 4.02                  below,an                  Eligible Employee must enroll himself or herself and any eligible                  Dependent for coverage in this Plan by going through the necessary                  enrollment process established by the Plan Administrator at least                  10 days                  prior to the Coverage Effective Date set forth in Section 4.03                  below. |
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| 10.       | Effective                as of June 1, 2007, the Vision Care Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.03 Coverage Effective                Date, is amended to provide as                follows: |
|-----------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                     4.03                           | Coverage                Effective Date.  Except as set forth in subsections (a) or                (b) below regarding Annual Enrollment and Special Enrollment, coverage                under this Plan will be effective on the first day of the calendar                month                following 30 days of employment provided that the eligibility and                enrollment requirements of Articles III and IV have been                satisfied. |
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| 11.       | Effective                as of June 1, 2007, the Basic Life and AD&D Insurance Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.02 Coverage Effective                Date, is amended to provide as                follows: |
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| 4.02                             | Coverage                  Effective Date.  The effective date of coverage for an                  Eligible employee is the first day of the month following 30 days                  of                  employment.  If the Eligible Employee is not in active service                  on the date coverage would otherwise be effective, the effective                  date will                  be the date the Eligible Employee returns to active                  service. |
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| 12.       | Effective                as of June 1, 2007, the Supplemental AD&D Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.01 Enrollment in the                Plan, is amended to provide as                follows: |
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| 4.01                           | Enrollment                in the Plan.  An Eligible employee may enroll himself or                herself                for coverage in this Plan at any time by going through the necessary                enrollment process established by the Plan Administrator.  The                enrollment process must be completed at least 10 days prior to the                Coverage Effective Date set forth in Section 4.02 below.  Upon                enrollment, the Eligible Employee shall designate whether enrollment                is                for the Employee only or for Family                Coverage. |
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| 13.       | Effective                as of June 1, 2007, the Supplemental AD&D Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.02 Coverage Effective                Date, is amended to provide as                follows: |
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|   |  4.02                           | Coverage                Effective Date.  The effective date of coverage is the first                day of the month following 30 days of employment or the first day                of the                month following the date of enrollment if enrolling at a later                date.  However, if the Eligible Employee or his or her Spouse is                disabled and not actively working on the date coverage would otherwise                become effective, the coverage will go into effect when the Employee                or                his or her Spouse returns to work full                time. |
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| 14.       | Effective                as of June 1, 2007, Supplemental Life Insurance Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.01 Enrollment in the                Plan, is amended to provide as                follows: |
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| 4.01                           | Enrollment                in the Plan.  An eligible Employee may enroll himself or                herself                and any eligible Dependent for coverage in this Plan at any time                by going                through the necessary enrollment process established by the Plan                Administrator.  The enrollment process must be completed at                least 10 days prior to the Coverage Effective Date set forth in Section                4.02 below. |
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| 15.       | Effective                as of June 1, 2007, the Supplemental Life Insurance Plan, Article                IV.  ENROLLMENT AND PARTICIPATION, 4.02 Coverage Effective                Date, is amended to provide as                follows: |
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| 4.02                           | Coverage                Effective Date. |
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|   |                   (a) | Employee |
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|                             (b)   | Dependents |
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