**Exhibit      10(m)(1)**

**ALLTEL      CORPORATION**

**COMPREHENSIVE      PLAN OF GROUP INSURANCE**

**Restated      Effective January 1, 2006**

----

**TABLE      OF CONTENTS**

|  ARTICLE                I.    |  NAME,              EFFECTIVE DATE AND              PURPOSE...............................................................................................................................................................................................                                 |  1        |   |
|------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------|--------|
|  1.01                         |  Purpose..........................................................................................................................................................................................................................................................                         |  1        |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                II.   |  DEFINITIONS...................................................................................................................................................................................................................................................                            |  1        |   |
| 2.01                          |  Benefits..........................................................................................................................................................................................................................................................                        |  1   |   |
|   2.02              |  Board..............................................................................................................................................................................................................................................................                       |  1        |   |
|  2.03                    |  Company.......................................................................................................................................................................................................................................................                            |  1        |   |
|  2.04                    |  Corporate                Benefits                Department.................................................................................................................................................................................................................              |  2   |   |
|  2.05                    |  Dependent.....................................................................................................................................................................................................................................................                            |  2   |   |
|  2.06                    |  Effective                Date...............................................................................................................................................................................................................................................              |  2        |   |
|  2.07                    |  Eligible                Employee.........................................................................................................................................................................................................................................                 |  2   |   |
|  2.08                    |  Employee.......................................................................................................................................................................................................................................................                           |  2   |   |
|  2.09                    |  Employer........................................................................................................................................................................................................................................................                          |  2   |   |
|  2.10                    |  Leased                Employee.........................................................................................................................................................................................................................................                   |  2   |   |
|  2.11                    |  Participant.....................................................................................................................................................................................................................................................                          |  2   |   |
|  2.12                    |  Plan.................................................................................................................................................................................................................................................................                     |  2   |   |
|  2.13                    |  Plan                Administrator.......................................................................................................................................................................................................................................                  |  2   |   |
|  2.14                    |  Plan                Year........................................................................................................................................................................................................................................................          |  3   |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                III.  |  ELIGIBILITY.....................................................................................................................................................................................................................................................                          |  3   |   |
|  3.01                    |  Initial                and Continuous                Eligibility...............................................................................................................................................................................................................           |  3   |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                IV.   |  ENROLLMENT AND              PARTICIPATION.....................................................................................................................................................................................................                                            |  3   |   |
|  4.01                    |  Enrollment                in the                Plan.................................................................................................................................................................................................................................     |  3   |   |
|  4.02                    |  Coverage                Effective                Date.............................................................................................................................................................................................................................        |  3   |   |
|  4.03                    |  Termination                of                Coverage............................................................................................................................................................................................................................         |  3   |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                V.    |  BENEFITS.........................................................................................................................................................................................................................................................                         |  3   |   |
|  5.01                    |  Benefits.........................................................................................................................................................................................................................................................                         |  3   |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                VI.   |  HIPAA PRIVACY AND              SECURITY.............................................................................................................................................................................................................                                      |  3   |   |
|  6.01                    |  Protected                Health                Information.....................................................................................................................................................................................................................           |  3   |   |
|  6.02                    |  Provision                of Protected Health Information to                Employer........................................................................................................................................................................                               |  4   |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                VII.  |  ADMINISTRATION OF THE              PLAN............................................................................................................................................................................................................                                       |  7   |   |
|  7.01                    |  Administration..............................................................................................................................................................................................................................................                              |  7   |   |
|  7.02                    |  General                Rules................................................................................................................................................................................................................................................              |  7   |   |
|  7.03                    |  Powers                of the Plan                Administrator..............................................................................................................................................................................................................              |  7   |   |
|  7.04                    |  Employer's                Data                Requirement....................................................................................................................................................................................................................             |  8   |   |
|  7.05                    |  Indemnification............................................................................................................................................................................................................................................                               |  8   |   |
|  7.06                    |  Examination                of                Records..............................................................................................................................................................................................................................        |  8   |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                VIII. |  SUBROGATION AND RIGHT OF              REIMBURSEMENT............................................................................................................................................................................                                                           |  8   |   |
|  8.01                    |  General                Rules................................................................................................................................................................................................................................................              |  8   |   |
|  8.02                    |  Other                Party....................................................................................................................................................................................................................................................            |  9   |   |
|  8.03                    |  Cooperation..................................................................................................................................................................................................................................................                             |  10  |   |
|  8.04                    |  Notice.............................................................................................................................................................................................................................................................                       |  10  |   |
|  8.05                    |  Constructive                Test........................................................................................................................................................................................................................................                  |  10  |   |
|  8.06                    |  First                Lien and Priority                Right.......................................................................................................................................................................................................................        |  10  |   |
|  8.07                    |  Personal                Liability.........................................................................................................................................................................................................................................                |  10  |   |
|  8.08                    |  Characterization                Irrelevant.........................................................................................................................................................................................................................                       |  11  |   |
|  8.09                    |  Payment                of Attorney                Fees.........................................................................................................................................................................................................................           |  11  |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                IX.   |  AMENDMENTS AND ACTION BY THE              EMPLOYER.............................................................................................................................................................................                                                           |  11  |   |
|  9.01                    |  Amendments.................................................................................................................................................................................................................................................                               |  11  |   |
|  9.02                    |  Action                by                Employer.....................................................................................................................................................................................................................................     |  11  |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                X.    |  PLAN              TERMINATION...................................................................................................................................................................................................................................                          |  11  |   |
|  10.01                   |  Right                to                Terminate.......................................................................................................................................................................................................................................   |  11  |   |
| 10.01                         |  Plan                Termination..........................................................................................................................................................................................................................................                 |  11  |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                XI.   |  ADOPTION OF THE PLAN BY AN EMPLOYER              OTHER THAN THE              COMPANY............................................................................................................................                                                                          |  11  |   |
|  11.01                   |  Applicability                of                Article...............................................................................................................................................................................................................................     |  11  |   |
|  11.02                   |  Adoption                Procedure...................................................................................................................................................................................................................................                      |  11  |   |
|  11.03                   |  Transfer                of                Employment.............................................................................................................................................................................................................................         |  12  |   |
|  11.04                   |  Term                of                Service............................................................................................................................................................................................................................................ |  12  |   |
|  11.05                   |  Responsibility                Reserved to the                Company...............................................................................................................................................................................................                       |  12  |   |
|                               |                                                                                                                                                                                                                                                                                            |           |   |
|  ARTICLE                XII.  |  MISCELLANEOUS..........................................................................................................................................................................................................................................                                   |  12  |   |
|  12.01                   |  Non-guarantee                of                Employment..................................................................................................................................................................................................................               |  12  |   |
|  12.02                   |  Filing                of                Information....................................................................................................................................................................................................................................   |  12  |   |
|  12.03                   |  Misstatements..............................................................................................................................................................................................................................................                               |  13  |   |
|  12.04                   |  Notices...........................................................................................................................................................................................................................................................                        |  13  |   |
|  12.05                   |  Waiver                of                Estoppel......................................................................................................................................................................................................................................    |  13  |   |
|  12.06                   |  Worker's                Compensation Not                Affected.....................................................................................................................................................................................................                     |  13  |   |
|  12.07                   |  Agent                for Service of Legal                Process...........................................................................................................................................................................................................               |  13  |   |
|  12.08                   |  Gender............................................................................................................................................................................................................................................................                        |  13  |   |
|  12.09                   |  Governing                Law.............................................................................................................................................................................................................................................                 |  13  |   |
|  12.10                   |  Reliance                on Participant, Tables,                Etc..........................................................................................................................................................................................................              |  13  |   |
|  12.11                   |  Effect                of                Mistake.......................................................................................................................................................................................................................................... |  14  |   |
|  12.12                   |  Headings.......................................................................................................................................................................................................................................................                           |  14  |   |
|  12.13                   |  Severability...................................................................................................................................................................................................................................................                           |  14  |   |

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**ALLTEL      CORPORATION**

**COMPREHENSIVE      PLAN OF GROUP INSURANCE**

**ARTICLE      I. **
**NAME,      EFFECTIVE DATE AND PURPOSE**

| (a)   | Alltel                Corporation Exclusive Provider Option                Plan; |
|-----------------|----------------------------------------------------------------------------------|

| (b)   | Alltel                Health Maintenance Organizations                Plan; |
|-----------------|-----------------------------------------------------------------------------|

| (c)   | Alltel                Corporation Preferred Provider Organization                Plan; |
|-----------------|----------------------------------------------------------------------------------------|

| (d)   | Alltel                Corporation Prescription Drug Plan; |
|-----------------|-----------------------------------------------------------|

| (e)   | Alltel                Corporation Dental Care Plan; |
|-----------------|-----------------------------------------------------|

| (f)   | Alltel                Corporation Supplemental Life Insurance                Plan; |
|-----------------|------------------------------------------------------------------------------------|

| (g)   | Alltel                Corporation Supplemental AD&D                Plan; |
|-----------------|------------------------------------------------------------------------------|

| (h)   | Alltel                Corporation Basic Life and AD&D Insurance                Plan; |
|-----------------|------------------------------------------------------------------------------------------|

| (i)   | Alltel                Corporation Income Advantage Benefit                Plan; |
|-----------------|---------------------------------------------------------------------------------|

| (j)   | Alltel                Corporation Dependent Care Plan; |
|-----------------|--------------------------------------------------------|

| (k)   | Alltel                Corporation Medical Reimbursement                Plan; |
|-----------------|------------------------------------------------------------------------------|

| (l)   | Alltel                Corporation Vision Care Plan; |
|-----------------|-----------------------------------------------------|

| (m)   | Alltel                Corporation Group Accident Plan; |
|-----------------|--------------------------------------------------------|

| (n)   | Special                Insurance Plan for Former Allied Telephone Profit Sharing                Participants; |
|-----------------|---------------------------------------------------------------------------------------------------------------|

| (o)   | Alltel                Indemnity Plan; |
|-----------------|---------------------------------------|

| (p)   | Alltel                Prior Insurance Plan; and |
|-----------------|-------------------------------------------------|

| (q)   | Any                other plans included as a constituent plan to the Comprehensive Plan                of                Group Insurance from time to time |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ARTICLE      II. **
**DEFINITIONS**

|                 (a)   | An                individual who is classified by an Employer as an independent contractor,                as evidenced by the Employer's failure to withhold taxes from the                individual's compensation, even if the individual is in fact the                Employer's common law employee; or |
|-------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | An                individual who is working for a third party other than the Employer                providing goods or services (including temporary employee services)                to the                Employer whom the Employer does not regard to be its common law employee,                as evidenced by its failure to withhold taxes from his compensation,                even                if the individual is in fact the Employer's common law                employee. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ARTICLE      III. **
**ELIGIBILITY**

**ARTICLE      IV. **
**ENROLLMENT      AND PARTICIPATION**

**ARTICLE      V. **
**BENEFITS**

**ARTICLE      VI. **
**HIPAA      PRIVACY AND SECURITY**

*Protected Health Information*

| (a)   | Permitted                Disclosure of Enrollment/Disenrollment                Information |
|-----------------|--------------------------------------------------------------------------------------------|

| (b)   | Permitted                Uses and Disclosure of Summary Health                Information |
|-----------------|-------------------------------------------------------------------------------------------|

| (c)   | Permitted                and Required Uses and Disclosure of Protected Health Information                for Plan                Administrative Purposes |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Conditions                for Disclosure for Plan Administration                Purposes |
|-----------------|------------------------------------------------------------------------------------------|

| (1)   | Not                use or further disclose the PHI other than as permitted or required                by                law. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Ensure                that any agent, including a subcontractor to whom it provides PHI                received                from the Plan, agrees to the same restrictions and conditions that                apply                to the Employer with respect to                PHI. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Not                use or disclose the PHI for employment related actions and decisions                or in                connection with any other benefit or employee benefit plan of the                Employer. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4)   | Report                to the Plan any use or disclosure of the information that is inconsistent                with the uses or disclosures provided for or which it becomes                aware. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5)   | Make                available PHI to comply with HIPAA's right to access in accordance                with 45                CFR Section 164.524. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6)   | Make                available PHI for amendment and incorporate any amendments to PHI                in                accordance with 45 CFR                Section 164.526. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7)   | Make                available the information required to provide an accounting of disclosures                in accordance with 45 CFR                Section 164.528. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8)   | Make                its internal practices, books, and records relating to the use and                disclosure of PHI received from the Plan available to the Secretary                of                Health and Human Services for purposes of determining compliance                by the                Plan with HIPAA's privacy                requirements. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (9)   | If                feasible, return or destroy all PHI received from the Plan that the                Employer still maintains in any form and retain no copies of such                information when no longer needed for the purpose for which disclosure                was                made, except that, if such return or destruction is not feasible,                limit                further uses and disclosures to those purposes that make the return                or                destruction of the information                infeasible. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (10)   | Ensure                that the adequate separation between Plan and Employer                (i.e., the "firewall"), required in 45 CFR                Section 164.504(f)(2)(iii), is                satisfied. |
|------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Adequate                Separation Between Plan and                Employer |
|-----------------|-----------------------------------------------------------------------------|

| (f)   | Certification                of Employer |
|-----------------|------------------------------------------|

| (g)   | Hybrid                Entity Designation |
|-----------------|------------------------------------------|

**ARTICLE      VII. **
**ADMINISTRATION      OF THE PLAN**

| (a)   | To                make and enforce such rules and regulations as he deems necessary                or                proper for the efficient administration of the Plan, including the                establishment of claims procedures in accordance with the provisions                of                Section 503 of ERISA; |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | To                construe and interpret the terms of the Plan, and such interpretation                thereof shall be final, conclusive and binding on all persons claiming                benefits under the Plan; |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | To                determine the eligibility of any Employee to participate in the Plan,                with                its interpretation thereof and such decision shall be final, conclusive                and binding; |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | To                file with the appropriate government any and all reports and notifications                required of the Plan; |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------|

| (e)   | To                provide all Participants with any and all reports and notifications                to                which they are by law entitled; |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | To                maintain appropriate records for the Plan and keep in convenient                form the                data necessary for preparing the reports for the Plan and to make                those                records available for inspection by the                Employer; |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | To                provide any Participant upon demand, a copy of the Plan Administrator's                records with respect to his Participation and only his                Participation; |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (h)   | To                appoint such agents (including a Third Party Administrator), counsel,                accountants, consultants, and actuaries as may be required to assist                in                administering the Plan; |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (i)   | To                allocate and delegate his fiduciary responsibility under the Plan                and to                designate other persons to carry out any of his fiduciary responsibilities                under the Plan, any such allocation, delegation or designation to                be by                written instrument and in accordance with Section 405 of                ERISA. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ARTICLE      VIII. **
**SUBROGATION      AND RIGHT OF REIMBURSEMENT**

| (a)   | Right                of Subrogation and Reimbursement.  When                an Other Party is liable or legally responsible to pay expenses,                compensation and/or damages in relation to an illness, a sickness,                a                bodily injury, a disability or death for which Benefits are also                payable                under the Plan, the Plan may, at its option, (i) subrogate or                (ii) recover from the Participant or his legal representative any                benefits paid under the Plan from any payment the Participant receives                or                is entitled to receive from the Other                Party. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Subrogation.  If                the Plan chooses to enforce its right of subrogation, the Participant                or                legal representative must transfer to the Plan any rights the Participant                or legal representative may have to take legal action arising from                the                illness, sickness or bodily injury so that the Plan may recover any                sums                paid under the Plan on behalf of the                Participant. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Extent of Right.  The                Plan may assert actions to enforce its rights of subrogation or                reimbursement based in contract, tort, or any other cause of action                to the                fullest extent permitted by law. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Application of Right.  Notwithstanding                any other Plan provision to the contrary, the Plan's subrogation                and                reimbursement rights apply to any funds recovered from the Other                Party by                or on behalf of a Participant, the estate of any Participant or on                behalf                of any incapacitated person. If the Participant is a minor, any amount                recovered by the minor, the minor's trustee, guardian, parent, or                other                representative, shall be subject to the provisions of this Article,                regardless of state law and whether the minor's representative has                access                or control of any recovery funds. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Recovery of Overpayments.  If,                for any reason, an overpayment or an erroneous payment occurs, the                Plan                retains all equitable and contractual rights to recovery of the                overpayment or erroneous payment. As a condition of payment, any                person or                institution receiving a Benefit consents and agrees to the imposition                of                an equitable lien and construct trust as to any overpayment or erroneous                payment. Recovery of an overpayment or erroneous payment may be effected                by deductions from future Benefits as they become                payable. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a)   | the                party or parties who caused the illness, sickness or bodily                injury; |
|-----------------|-------------------------------------------------------------------------------------------------------|

| (b)   | the                insurer or other indemnifier of the party or parties who caused the                illness, sickness or bodily injury; |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | a                guarantor of the party or parties who caused the illness, sickness                or                bodily injury; |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | the                Participant's own insurer (for example, in the case of uninsured                or                underinsured coverage, no fault coverage or med                pay); |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | a                worker's compensation insurer (including the Participant's employer,                if                worker's compensation is self                insured); |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | any                government or charitable entity, program or plan, including without                limitation the Social Security Administration and Social Security                Disability Insurance; and, |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | any                other person, entity, policy or plan that is liable or legally responsible                in relation to the illness, sickness or bodily                injury. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a)   | In General.  The                Plan will have a first lien and priority right upon any recovery,                whether                by settlement, judgment, mediation, arbitration or other means, that                the                Participant or legal representative receives or is entitled to receive                from an Other Party. The Plan's lien and priority right will not                exceed                the lesser of (i) the amount of benefits paid by the Plan for the                illness, sickness or bodily injury, plus the amount of all future                benefits                that may become payable under the Plan that result from the illness,                sickness or bodily injury (The Plan will have the right to offset                or                recover such future benefits from the amount received from the Other                Party), or (ii) the amount recovered from the Other                Party. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Reductions Not Permitted.  The                Plan's first lien and priority rights will not be reduced: due to                the                Participant's own negligence; due to the Participant not being made                whole;                or, due to attorney's fees and costs incurred by the Participant,                i.e.,                all attorney's fees, litigation or other expenses, and court costs,                including the Plan's attorney fees and court costs, are the responsibility                of the Participant, not the Plan. Neither the "common fund" nor "make                whole" doctrines shall be applicable with regard to the Plan, and                as a                condition of participating in and receipt of Benefits from the Plan,                the                Participant agrees to assert neither of these                doctrines. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ARTICLE      IX. **
**AMENDMENTS      AND ACTION BY THE EMPLOYER**

**ARTICLE      X. **
**PLAN      TERMINATION**

**ARTICLE      XI. **
**ADOPTION      OF THE PLAN BY AN EMPLOYER OTHER THAN THE COMPANY**

| (a)   | to                determine the design of this Plan, including eligibility provisions                and                the right to amend or terminate this                Plan; |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | to                establish and maintain the qualification of this Plan under applicable                law; |
|-----------------|--------------------------------------------------------------------------------------------------------------|

| (c)   | to                appoint the Plan Administrator and the Claims                Administrator; |
|-----------------|-----------------------------------------------------------------------------------------------|

| (d)   | to                remove or replace the Plan Administrator and the Claims                Administrator; |
|-----------------|---------------------------------------------------------------------------------------------------------|

| (e)   | to                exercise all authority exercisable by the Company hereunder and to                make                all decisions reserved to the                Company; |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | to                receive written acknowledgments of Plan amendments and delegation                of                duties; |
|-----------------|------------------------------------------------------------------------------------------------------------------------------|

| (g)   | to                exercise all administrative functions and powers hereunder;                and |
|-----------------|--------------------------------------------------------------------------------------------------|

| (h)   | to                receive any statements, accounts and reports from the Plan                Administrator. |
|-----------------|------------------------------------------------------------------------------------------------------------|

**ARTICLE      XII. **
**MISCELLANEOUS**

**IN      WITNESS WHEREOF,**

|   | ALLTEL                CORPORATION  By:  /s/                Scott T. Ford                                                                                                        Title:  President                and Chief Executive Officer              |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|