**Exhibit      10(o)(15)**

**AMENDMENT      NO. 14**

**TO**

**ALLTEL      CORPORATION 401(k) PLAN**

**(January      1, 2001 Restatement)**

|   | 20.14 | Merger                of Western Wireless Corporation 401(k) Savings                Plan |
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|   | (a) | Effective                as of October 31, 2006 and in accordance with such administrative                procedures established by the Company, the Western Wireless Corporation                401(k) Savings Plan (the "Western Wireless Plan") shall be merged                into and                made a part of the Plan, and the trust fund maintained in connection                with                the Western Wireless 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 October 31, 2006, except as otherwise                expressly provided in this Section 20.14, the general provisions of                the Plan shall govern with respect to the interests under the Western                Wireless Plan of all persons, to the extent not inconsistent with                any                provisions of the Western Wireless 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 October 31, 2006, Separate Accounts shall be established (if not                previously established) in accordance with the provisions of                Section 11.07 in the name of each person who as of October 31, 2006                was a participant or beneficiary with an interest under the Western                Wireless Plan. In addition to any credits or debits to the Separate                Account of the persons described in the immediately preceding sentence                on                or after October 31, 2006, in accordance with the Plan’s general                provisions, as of the date the assets of the trust fund of the Western                Wireless 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 Western Wireless                Plan as                certified to the Plan Administrator by the plan administrator of                the                Western Wireless Plan. |
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|   | (c) | If                a person who was a participant under the Western Wireless Plan incurred                a                forfeiture under the Western Wireless Plan prior to October 31, 2006                and                resumes employment covered under the Plan such that restoration of                that                forfeiture would be required under the Western Wireless Plan as in                effect                on October 31, 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 Western Wireless Plan as in effect on                October                31, 2006. |
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|   | (d) | Notwithstanding                any other provision of the Plan to the contrary, each beneficiary                designation under the Western Wireless Plan prior to October 31,                2006,                shall apply to the Separate Accounts or Sub-Accounts established                under                Section 20.14(b) of the Plan, unless or until the applicable                Participant designates (or has designated) a beneficiary under the                Plan in                which case Article XVII of the Plan shall                apply. |
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