**Exhibit      10(k)(9)**

|   | (c) | Substantially                all of the assets of the Alltel Stock Fund shall be invested by the                Trustee in "Common Stock of the Company" (as hereinafter defined)                and to                the extent not invested in Common Stock of the Company shall be invested                in any property that is a permissible investment as provided in the                Trust                and Alltel Corporation Master Trust. "Common Stock of the Company"                shall                mean the common stock, par value $1.00 per share, of Alltel Corporation,                a                Delaware corporation, as the common stock is from time to time                constituted. For purposes of determining whether substantially all                of the                assets of the Alltel Stock Fund are invested in Common Stock of the                Company, shares of Windstream Corporation stock received by the Alltel                Stock Fund in connection with the spin-off of Alltel Holding Corp.                ("Spinco") from the Company and merger of Spinco into Valor Communications                Group, Inc. (with the merged corporation to be known as Windstream                Corporation) shall be treated as Common Stock of the                Company. |
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**ARTICLE      XXIV**

**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 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 20,                2006. |
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**ARTICLE      XXV**

**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 24.01(a)) on or after June 21, 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 24.01(c)                or a                Second Transfer Individual as defined in Section 25.01(a), (iii)                becomes                employed with Windstream or a related employer at or after the merger                and                prior to January 1, 2007, and (iv) was not fully vested in his Separate                Account upon Termination of                Employment. |
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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 employer 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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|   | (a) | In                determining the Hours of Service of a Retransfer Individual during                calendar year 2006, the Transfer Individual's hours of service with                Windstream or a related employer during calendar year 2006 shall                be                counted as Hours of Service if such hours of service would have been                taken                into account under the Plan had such hours of service been service                with a                member of the Controlled Group. |
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|   | (b) | In                determining the Compensation of a Retransfer Individual during calendar                year 2006, the Transfer Individual's compensation with Windstream                or a                related employer during calendar year 2006 shall be counted as Hours                of                Service if such compensation would have been taken into account under                the                Plan had such compensation been compensation with an                Employer. |
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|   | (c) | Notwithstanding                anything to the contrary, (i) nothing in this Section 25.04 shall                be                construed as extending the definition of Eligible Employee or Participant                under the Plan and (ii) there shall be no duplication of service,                hours of                service or compensation in respect of any single period or                otherwise. |
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|   | 1.38 | Total                and Permanent Disability |
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|   | 3.11 | Electronic                Disclosure and Signatures |
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|   | (a) | The                excess amount shall be reallocated among the remaining Participants'                Separate Accounts in the same way Employer Contributions are allocated                as                specified in Section 13.04; provided, however, that such reallocation                shall not cause the annual additions to any other Participant's Separate                Account to exceed the maximum permissible                amount. |
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|   | 22.06 | Extension                of Coverage to Certain Georgia                Employees |
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