**Exhibit      10(j)(15)**
|   | (c) | Prior                  to its reduction as set forth in paragraph (b) above, the Benefit                  shall be                  computed as an amount payable for the life of the Member equal                  to the                  Benefit set forth in (1) or (2) below, whichever is applicable,                  but, in no                  event less than the amounts determined under (3), (4), or (5) below,                  whichever is applicable. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Reserved. |
|--------|-----|-----------|

|  Job Classification                                                                                  |  Pension                  Band |
|----------------------------------------------------------------------------------------------------------------|-------------------------------------|
|                                                                                                           |                                |   |
|  Accounting Machine Operator                                                                              |  7                             |   |
|  Advanced                  Clerical                                                                       |  7                             |   |
|  Assignment                  Clerk                                                                        |  7                             |   |
|  Building Maintenance Mechanic                                                                            |  17                            |   |
|  Building Service Attendant                                                                               |  7                             |   |
|  Building Service Attendant and                Monitor                                                    |  7                             |   |
|  Cable                  Technician                                                                        | 18                                  |   |
|  Cellular/Phone Center                Technician                                                          |  17                            |   |
|  Clerk(formerly                  Clerk-Typist)                                                            | 7                                   |   |
|  Construction                  Technician (formerly Technician-Network Construction)                      | 18                                  |   |
|  Customer                  Service Technician (formerly Technician-Customer                  Fulfillment) | 18                                  |   |
|  Facility Technician                                                                                      | 18                                  |   |
|  Frame Attendant                                                                                          |  8                             |   |
|  Large                  Systems Technician                                                                |  19                            |   |
|  Mail                  Carrier/Coin Collector                                                             |  7                             |   |
|  Mail Clerk                                                                                               |  7                             |   |
|  Materials Distribution                Specialist                                                         |  10                            |   |
|  Service Representative                                                                                   |  9                             |   |
|  Small Systems Technician                                                                                 |  16                            |   |
|  Special Service Test Technician (formerly                Tech.-Service Assurance)                        |  18                            |   |
|  Technician - Digital Services                                                                            |  18                            |   |
|  Technician - Network                Switching                                                            |  18                            |   |
|  Technician - Network                Transport                                                            |    18                |   |
|  Wire Installation Technician                                                                             |  7                             |   |
|  Wire Technician                                                                                          |  7                             |   |

----

|  Job                Classification                                                                                                                                                                                                       |  Pension                  Band               |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------|
|                                                                                                                                                                                                                                          |                                                   |   |   |
|  Accounting                  Machine Operator                                                                                                                                                                                            |   3                                     | (5*)   |  (7**)  |
|  Advanced Clerical                                                                                                                                                                                                                       |  4                                           |                          (6*) |  (7**) |
|  Apparatus Service Attendant                                                                                                                                                                                                             |  1                                           |       (8*) |  (7**) |
|  Assignment Clerk                                                                                                                                                                                                                        |  5                                           |  (7**) |   |
|  Building Maintenance Mechanic - Lincoln                & Territory                                                                                                                                                                  |  17                                          |   |   |
|  Building                Service Attendant                                                                                                                                                                                               |  1                                           |       (5*) |  (7**) |
|  Building Service Attendant and                Monitor                                                                                                                                                                                   |  1                                           |       (5*) |  (7**) |
|  Cable Technician                                                                                                                                                                                                                        |  18                                          |   |   |
|  Cellular/Phone Center                Technician                                                                                                                                                                                         |  17                                          |   |   |
|  Clerk-Typist                                                                                                                                                                                                                            |  2                                           |       (5*) |  (7**) |
|  Commercial Representative                - Lincoln                & Territory                                                                                                                                                       |  18                                          |   |   |
|  Commercial                  Representative - Lincoln & Territory                                                                                                                                                                    |  21                                          |   |   |
|  Computer                Operator                                                                                                                                                                                                        |  5                                           |  (7**) |   |
|  Control Clerk                                                                                                                                                                                                                           |  13                                          |   |   |
|  Copy Center Operator                                                                                                                                                                                                                    |  11                                          |   |   |
|  Customer Service Technician - Lincoln                & Territory                                                                                                                                                                    |  17                                          |   |   |
|  Data Communications                Technician                                                                                                                                                                                           |  18                                          |   |   |
|  Data Entry Operator                                                                                                                                                                                                                     |  1                                           |       (5*) |  (7**) |
|  Dispatcher                                                                                                                                                                                                                              |  19                                          |   |   |
|  Distribution Center Attendant                                                                                                                                                                                                           |  4                                           |       (9*) |  (7**) |
|  Distribution Center Clerk                                                                                                                                                                                                               |  5                                           |  (7**) |   |
|  Distribution Center Trucker                                                                                                                                                                                                             |  12                                          |   |   |
|  Driver                - Construction                                                                                                                                                                                                    |  16                                          |   |   |
|  Electronic Repair Center Radio                Technician                                                                                                                                                                                |  19                                          |   |   |
|  Electronic Repair Center                Technician                                                                                                                                                                                      |  18                                          |   |   |
|  Equipment                Operator                                                                                                                                                                                                       |  16                                          |   |   |
|  Equipment Repair Technician                                                                                                                                                                                                             |  17                                          |   |   |
|  Equipment                Service Attendant                                                                                                                                                                                              |  4                                           |  (11*) |  (7**) |
|  Facilities                Support                Representative                             |  9                                           |   |   |
|  Facility Technician - Lincoln &                Hastings                                                                                                                                                                             |  18                                          |   |   |
|  Fleet                Services Attendant                                                                                                                                                                                                 |  3                                           |       (8*) |  (7**) |
|  Fleet Services Mechanic                                                                                                                                                                                                                 |  17                                          |   |   |
|  Frame Attendant - Lincoln&                Territory                                                                                                                                                                                 |  8                                      |   |   |
|  General Clerk                                                                                                                                                                                                                           |  11                                          |   |   |
|  General Repair Center Stock                Clerk                                                                                                                                                                                        |  17                                          |   |   |
|  Group                Leader (Wage Schedule 01)                                                                                                                                                                                          |  18                                          |   |   |
|  Group Leader (Wage Schedule                03)                                                                                                                                                                                          |  19                                          |   |   |
|  Group Leader (Wage Schedule                11)                                                                                                                                                                                          |  17                                          |   |   |
|  Group Leader (Wage Schedule                14)                                                                                                                                                                                          |  4                                           |       (8*) |  (7**) |
|  Group Leader (Wage Schedule                15)                                                                                                                                                                                          |  5                                           |  (10*) |  (7**) |
|  Group Leader (Wage Schedule                21)                                                                                                                                                                                          |  1                                           |       (5*) |  (7**) |
|  House Service Attendant                                                                                                                                                                                                                 |  1                                           |       (2*) |  (7**) |
|  Lamp and Key Technician                                                                                                                                                                                                                 |  17                                          |   |   |
|  Large Systems Technician                                                                                                                                                                                                                |  19                                          |   |   |
|                                                                                                                                                                                                                                          |                                              |   |   |
|                                 3                                             |                                              |   |   |
|                                                                                                                                                                                                                                          |                                              |   |   |
|  Lounge Room Attendant                                                                                                                                                                                                                   |  1                                           |                     (2*)   |  (7**) |
|  Mail Carrier/Coin Collector                                                                                                                                                                                                             |  6                                           |   (7**) |   |
|  Mail Clerk                                                                                                                                                                                                                              |  1                                           | (7**) |   |
|  Materials Distribution Specialist                -                Seasonal                                                                                                                                                              |  1                                           |  (7**) |   |
|  Materials Distribution Specialist                Level                1                                                                                                                                                                 |  10                                          |   |   |
|  Materials                Distribution Specialist Level 2                                                                                                                                                                                |  10                                          |   |   |
|  Materials Transportation Specialist                Level 1                                                                                                                                                                              |  12                                          |   |   |
|  Materials Transportation Specialist                Level 2                                                                                                                                                                              |  12                                          |   |   |
|  Network Analyst                                                                                                                                                                                                                         |  19                                          |   |   |
|  Network Construction -                Seasonal                                                                                                                                                                                          |  1                                           |  (7**) |   |
|  Network Helper - Lincoln &                Territory                                                                                                                                                                                 |  5                                           |  (7**) |   |
|  Network Radio Technician - Lincoln                & Territory                                                                                                                                                                       |  19                                          |   |   |
|  Network                Technician - Lincoln & Territory                                                                                                                                                                             |  18                                          |   |   |
|  Outside Plant Technician                                                                                                                                                                                                                |  16                                          |   |   |
|  PBX Operator                                                                                                                                                                                                                            |  5                                           |  (7**) |   |
|  PBX Technician - Lincoln &                Territory                                                                                                                                                                                 |  18                                          |   |   |
|  Receiving Clerk                                                                                                                                                                                                                         |  5                                           |  (11*) |  (7**) |
|  Receptionist                                                                                                                                                                                                                            |  1                                           |  (7**) |   |
|  Repair Service Attendant                                                                                                                                                                                                                |  8                                           |   |   |
|  Senior Clerk - Lincoln &                Territory                                                                                                                                                                                   |  18                                          |   |   |
|  Service Clerk                                                                                                                                                                                                                           |  5                                           |  (7**) |   |
|  Service Representative                                                                                                                                                                                                                  |  9                                           |   |   |
|  Shipping Clerk                                                                                                                                                                                                                          |  5                                           |  (11*) |  (7**)  |
|  Small Systems Technician                                                                                                                                                                                                                |  12                                          |   |   |
|                                                                                                                                                                                                                                          |  (13 effective                05/01/02) |
|                                                                                                                                                                                                                                          |  (16                effective 05/20/02)      |
|  Stenographer                                                                                                                                                                                                                            |  3                                           |  (5*) |  (7**) |
|  Technician - Customer Fulfillment                Level                1                                                                                                                                                                 |  18                                          |   |   |
|  Technician - Customer Fulfillment                Level                2                                                                                                                                                                 |  18                                          |   |   |
|  Technician - Digital Services Level                1                                                                                                                                                                                    |  18                                          |   |   |
|  Technician - Digital Services Level                2                                                                                                                                                                                    |  18                                          |   |   |
|  Technician - Network Construction                Level                1                                                                                                                                                                 |  18                                          |   |   |
|  Technician - Network Construction                Level                2                                                                                                                                                                 |  18                                          |   |   |
|  Technician - Network Switching Level                1                                                                                                                                                                                   |  18                                          |   |   |
|  Technician - Network Switching                Level                2                                                                                                                                                               |  18                                          |   |   |
|  Technician - Network Transport Level                1                                                                                                                                                                                   |  18                                          |   |   |
|  Technician - Network Transport Level                2                                                                                                                                                                                   |  18                                          |   |   |
|  Technician - Service Assurance Level                1                                                                                                                                                                                   |  18                                          |   |   |
|  Technician                - Service Assurance Level 2                                                                                                                                                                                   |  18                                          |   |   |
|  Telephone Repair Center Test                Technician                                                                                                                                                                                  |  18                                          |   |   |
|  Toll Investigation Clerk                                                                                                                                                                                                                |  6                                           |  (7**) |   |
|  Tool                and Furniture Repairer                                                                                                                                                                                              |  17                                          |   |   |
|  Trouble                Analyst                                                                                                                                                                                                          |  18                                          |   |   |
|  Wire Installation Technician                                                                                                                                                                                                            |  1                                           |  (7**) |   |
|  Wire                Technician                                                                                                                                                                                                          |  3                                           |  (7**) |   |

----

----

----

|                                    | **(1)**                         | **(2)**                           | **(3)**                          |
|-----------------------------------------|---------------------------------|-----------------------------------|----------------------------------|
| **PENSION**                             | **FIRST                  25**   | **YEARS                  25.001** | **YEARS                  AFTER** |
| **BAND**                                | **YEARS**                       | **THROUGH                  30**   | **30.001**                       |
|                                    |                            |                              |                             |
| 1                  -                  6 | No                  Longer Used | No                  Longer Used   | No                  Longer Used  |
| 7                                       | 33.52                           | 35.22                             | 36.89                            |
| 8                                       | 34.66                           | 36.39                             | 38.15                            |
| 9                                       | 35.80                           | 37.59                             | 39.37                            |
| 10                                      | 36.90                           | 38.79                             | 40.60                            |
| 11                                      | 38.03                           | 39.96                             | 41.86                            |
| 12                                      | 39.16                           | 41.13                             | 43.07                            |
| 13                                      | 40.31                           | 42.31                             | 44.34                            |
| 14                                      | 41.46                           | 43.49                             | 45.57                            |
| 15                                      | 42.54                           | 44.69                             | 46.80                            |
| 16                                      | 43.68                           | 45.88                             | 48.05                            |
| 17                                      | 44.81                           | 47.03                             | 49.30                            |
| 18                                      | 45.93                           | 48.25                             | 50.51                            |
| 19                                      | 47.04                           | 49.40                             | 51.77                            |
| 20                                      | 48.20                           | 50.61                             | 53.05                            |
| 21                                      | 49.33                           | 51.81                             | 54.25                            |

----

|                                    | **(1)**                         | **(2)**                           | **(3)**                          |
|-----------------------------------------|---------------------------------|-----------------------------------|----------------------------------|
| **PENSION**                             | **FIRST                  25**   | **YEARS                  25.001** | **YEARS                  AFTER** |
| **BAND**                                | **YEARS**                       | **THROUGH                  30**   | **30.001**                       |
|                                    |                            |                              |                             |
| 1                  -                  6 | No                  Longer Used | No                  Longer Used   | No                  Longer Used  |
| 7                                       | 34.19                           | 35.92                             | 37.63                            |
| 8                                       | 35.35                           | 37.12                             | 38.91                            |
| 9                                       | 36.52                           | 38.34                             | 40.16                            |
| 10                                      | 37.64                           | 39.57                             | 41.41                            |
| 11                                      | 38.79                           | 40.76                             | 42.70                            |
| 12                                      | 39.94                           | 41.95                             | 43.93                            |
| 13                                      | 41.12                           | 43.16                             | 45.23                            |
| 14                                      | 42.29                           | 44.36                             | 46.48                            |
| 15                                      | 43.39                           | 45.58                             | 47.74                            |
| 16                                      | 44.55                           | 46.80                             | 49.01                            |
| 17                                      | 45.71                           | 47.97                             | 50.29                            |
| 18                                      | 46.85                           | 49.22                             | 51.52                            |
| 19                                      | 47.98                           | 50.39                             | 52.81                            |
| 20                                      | 49.16                           | 51.62                             | 54.11                            |
| 21                                      | 50.31                           | 52.85                             | 55.34                            |

----

|                                    | **(1)**                         | **(2)**                           | **(3)**                          |
|-----------------------------------------|---------------------------------|-----------------------------------|----------------------------------|
| **PENSION**                             | **FIRST                  25**   | **YEARS                  25.001** | **YEARS                  AFTER** |
| **BAND**                                | **YEARS**                       | **THROUGH                  30**   | **30.001**                       |
|                                    |                            |                              |                             |
| 1                  -                  6 | No                  Longer Used | No                  Longer Used   | No                  Longer Used  |
| 7                                       | 34.87                           | 36.64                             | 38.38                            |
| 8                                       | 36.06                           | 37.86                             | 39.69                            |
| 9                                       | 37.25                           | 39.11                             | 40.96                            |
| 10                                      | 38.39                           | 40.36                             | 42.24                            |
| 11                                      | 39.57                           | 41.58                             | 43.55                            |
| 12                                      | 40.74                           | 42.79                             | 44.81                            |
| 13                                      | 41.94                           | 44.02                             | 46.13                            |
| 14                                      | 43.14                           | 45.25                             | 47.41                            |
| 15                                      | 44.26                           | 46.49                             | 48.69                            |
| 16                                      | 45.44                           | 47.74                             | 49.99                            |
| 17                                      | 46.62                           | 48.93                             | 51.30                            |
| 18                                      | 47.79                           | 50.20                             | 52.55                            |
| 19                                      | 48.94                           | 51.40                             | 53.87                            |
| 20                                      | 50.14                           | 52.65                             | 55.19                            |
| 21                                      | 51.32                           | 53.91                             | 56.45                            |

----

|        | **(1)**                       | **(2)**                           | **(3)**                          |
|-------------|-------------------------------|-----------------------------------|----------------------------------|
| **PENSION** | **FIRST                  25** | **YEARS                  25.001** | **YEARS                  AFTER** |
| **BAND**    | **YEARS**                     | **THROUGH                  30**   | **30.001**                       |
|        |                          |                              |                             |
| 1           | $26.22                        | $27.54                            | $28.84                           |
| 2           | 27.31                         | 28.71                             | 30.07                            |
| 3           | 28.45                         | 29.87                             | 31.30                            |
| 4           | 29.57                         | 31.02                             | 32.52                            |
| 5           | 30.66                         | 32.18                             | 33.70                            |
| 6           | 31.77                         | 33.33                             | 34.93                            |
| 7           | 32.86                         | 34.53                             | 36.17                            |
| 8           | 33.98                         | 35.68                             | 37.40                            |
| 9           | 35.10                         | 36.85                             | 38.60                            |
| 10          | 36.18                         | 38.03                             | 39.80                            |
| 11          | 37.28                         | 39.18                             | 41.04                            |
| 12          | 38.39                         | 40.32                             | 42.23                            |
| 13          | 39.52                         | 41.48                             | 43.47                            |
| 14          | 40.65                         | 42.64                             | 44.68                            |
| 15          | 41.71                         | 43.81                             | 45.88                            |
| 16          | 42.82                         | 44.98                             | 47.11                            |
| 17          | 43.93                         | 46.11                             | 48.33                            |
| 18          | 45.03                         | 47.30                             | 49.52                            |
| 19          | 46.12                         | 48.43                             | 50.75                            |
| 20          | 47.25                         | 49.62                             | 52.01                            |
| 21          | 48.36                         | 50.79                             | 53.19                            |

|   | (3) | With                    respect to an Employee who has completed 20 years of Credited                    Service, the                    minimum normal retirement Benefit shall be One Hundred |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |   |
|--------|--------|--------|

|   |  10 |
|--------|----------|

|   |   |   |
|--------|--------|--------|

|   |   | and Fifty Dollars ($150) per month. Effective                  January 1, 1979, the minimum monthly normal retirement Benefit                  with                  respect to an Employee who has completed at least 20 years of Credited                  Service shall be the amount stated in the following                  table: |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  **TOTAL                  YEARS OF**** CREDITED                  SERVICE**                                                                                                          |  **MINIMUM****MONTHLY                  BENEFIT**  |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------|
| 20                  But Less Than 21 Years                                                                                                                                                    | $152.50                                                |
| 21                  But Less Than 22 Years                                                                                                                                                    | 162.50                                                 |
| 22                  But Less Than 30 Years                                                                                                                                                    | 170.00                                                 |
| 30                  But Less Than 40 Years                                                                                                                                                    | 180.00                                                 |
|                        40                  or More                  Years  | 190.00                                                 |

|   | (4) | With                  respect to an Employee who has completed at least 15 years but                  less than                  20 years of Credited Service, the minimum normal retirement Benefit                  shall                  be Seven Dollars and Fifty Cents ($7.50) per month for each year                  of                  Credited Service. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | Reserved. |
|--------|-----|-----------|

|   | (6) | Reserved.  |
|--------|-----|-----------------|

|   | (a) | Deemed                  Cash-Out.                  If a Participant's vested Accrued Pension is zero, the Participant                  shall                  be deemed to have received a distribution of the entire benefit                  to which                  he was |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   |   | entitled under the Plan on the date his employment                  with                  the Controlled Group terminated, in lieu of all other benefits                  under the                  Plan. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |   |
|--------|--------|--------|

|   | (b) | Automatic                    Cash-Out.                    If the Actuarial Equivalent of a Participant's vested Accrued                    Pension does                    not exceed $1,000, the Pension shall be paid as soon as reasonably                    practicable following the Participant's Termination of Employment                    in a                    single sum that is the Actuarial Equivalent of the Participant's                    vested                    Accrued Pension, provided that any such single sum payment may                    be made                    with respect only to a Pension the payment of which has not                    commenced. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Bargaining                  Participant Elective Cash-Out.                  If a Participant is a "Bargaining Participant" who has not attained                  Normal                  Retirement Age, and the Actuarial Equivalent of the Participant's                  vested                  Accrued Pension exceeds $1,000, but does not exceed $3,500, at                  the time of                  commencement, the Participant (without the consent of the Participant's                  Spouse, if any, and without being provided or offered the qualified                  joint                  and survivor annuity or any other form of payment) may elect in                  accordance                  with rules established by the Plan Administrator to receive a single                  sum                  that is the Actuarial Equivalent of the Participant's vested Accrued                  Pension. The Plan Administrator shall furnish the Participant with                  a                  written description of the terms and conditions of the Participant's                  election within the 60-day period ending 30 days before the date                  as of                  which the Participant's Pension is to commence. If a Participant                  is a                  "Bargaining Participant" who has attained Normal Retirement Age,                  and the                  Actuarial Equivalent of the Participant's vested Accrued Pension                  exceeds                  $1,000, but does not exceed $3,500, at the time of commencement,                  the                  Pension shall be paid as soon as reasonably practicable following                  the                  later of the Participant's Termination of Employment or attainment                  of                  Normal Retirement Age in a single sum that is the Actuarial Equivalent                  of                  the Participant's vested Accrued                  Pension. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | Non-Bargaining                  Participant Elective Cash-Out.                  If a Participant is a "Non-Bargaining Participant" who has not                  attained                  Normal Retirement Age, and the Actuarial Equivalent of the Participant's                  vested Accrued Pension exceeds $1,000, but does not exceed $5,000,                  at the                  time of commencement, the Participant (without the consent of the                  Participant's Spouse, if any, and without being provided or offered                  the                  qualified joint and survivor annuity or any other form of payment)                  may                  elect in accordance with rules established by the Plan Administrator                  to                  receive a single sum that is the Actuarial Equivalent of the Participant's                  vested Accrued Pension. The Plan Administrator shall furnish the                  Participant with a written description of the terms and conditions                  of the                  Participant's election within the 60-day period ending 30 days                  before the                  date as of which the Participant's Pension is to commence. If a                  Participant is a "Non-Bargaining Participant" who has attained                  Normal                  Retirement Age, and the Actuarial Equivalent of the Participant's                  vested                  Accrued Pension exceeds $1,000, but does not exceed $5,000, at                  the time of                  commencement, the Pension shall be paid as soon as reasonably practicable                  following the later of the Participant's Termination of Employment                  or                  attainment of Normal Retirement Age in a single sum that is the                  Actuarial                  Equivalent of the Participant's vested Accrued                  Pension. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | Cash-Out                  Definitions.                  For purposes of this Section 11.06, a "Bargaining Participant"                  shall mean                  a Participant who, on the last date on which he was an employee                  of a                  member of the Controlled Group, was covered by a collective bargaining                  agreement that provided for his participation in the Plan, except                  for a                  member covered by a collective bargaining agreement providing for                  coverage                  under Appendix MM to Section |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   |   | 13.37. For purposes of this Section 11.06, a                  "Non-Bargaining Participant" is a Participant who is not a Bargaining                  Participant. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |   |
|--------|--------|--------|

|   | (f) | Cash-Out                    Actuarial Equivalent.                    For purposes of this Section 11.06, Actuarial Equivalent for                    determining                    the single sum payment shall be determined on the basis of paragraph                    (i)                    of subsection (a) of Section 1.03, but without regard to clause                    (B) of                    paragraph (i) of subsection (a) of Section 1.03, provided that,                    if an                    Appendix provides different mortality and interest assumptions                    for                    determining a single sum with respect to part (or all) of the                    vested                    Accrued Pension, those mortality and interest assumptions shall                    apply to                    determine the single sum for that part of the vested Accrued                    Pension. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (g) | Override.                  The foregoing provisions of this Section 11.06 shall apply in lieu                  of any                  mandatory single sum payment provisions of the Plan, including                  Section 5.3                  of Appendix I to Section 13.09, Section 11.10S of Appendix S to                  Section                  13.19, Section 6 of Article VI of Appendix T to Section 13.19,                  Section                  4.06(a) of Appendix MM to Section 13.37 and Section 6.6 of Appendix                  OO to                  Section 13.38. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (L) | For                  purposes of applying Appendix OO to Section 13.38                  to a                  Participant who is an Employee described in Section 11.1 of Appendix                  OO to                  Section 13.38 who has had a Change in Employment Status from                  Appendix OO to Section 13.38 to non-Appendix OO                  to                  Section 13.38, the benefit under Appendix OO to                  Section 13.38 shall be determined in accordance with the                  provisions                  of Appendix OO to Section 13.38 as in effect on the                  date of the                  Change in Employment Status, but (i) only with respect to                  Accredited                  Service for employment before January 1, 2006 (except for the eligibility                  purposes as provided in Article XI of Appendix OO                  to                  Section 13.38), and (ii) only with respect to the                  accrued                  benefit accrued before January 1, 2006, except that the offset                  for "Other                  Pension Plan" benefits in subsection (d) of Section 5.1                  of                  Appendix OO to Section 13.38, if applicable, shall                  be based on                  the "Other Pension Plan" benefits earned before January 1,                  2006. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (H) | (i)                  For purposes of applying Appendix OO to Section 13.38                  to a                  Participant who has had a Change in Employment Status prior to                  January 1,                  2006 from Appendix OO to Section 13.38 with respect                  to                  employment covered by a collective bargaining agreement that provides                  for                  benefits under Appendix OO to Section 13.38 to non-Appendix OO                  to Section                  13.38, or vice versa, the benefit under Appendix OO to Section                  13.38 shall                  be determined in accordance with the provisions of Appendix OO                  to Section                  13.38 (Accredited Service for employment before, on and after the                  Change                  in Employment Status and offset of "Other Pension Plan" benefits                  earned                  before, on and after the Change in Employment Status, in each case,                  as                  provided in Appendix OO to Section                  13.38). |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   |   | (ii)                  For purposes of applying Appendix OO to Section 13.38                  to a                  Participant who has had a Change in Employment Status after December                  31,                  2005 from Appendix OO to Section 13.38 with respect                  to                  employment covered by a collective bargaining agreement that provides                  for                  benefits under Appendix OO to Section 13.38 to non-Appendix OO                  to Section                  13.38, the benefit under Appendix OO to Section 13.38                  shall be                  determined in accordance with the provisions of Appendix OO                  to                  Section 13.38 as in effect on the date of the Change in                  Employment                  Status, but (i) only with respect to Accredited Service                  for                  employment before the Change in Employment Status (except for eligibility                  purposes under Sections 4.3, 4.4 and 4.5, and, if applicable, eligibility                  purposes under subsection (b) of Section 5.1), and (ii) only                  with                  respect to the accrued benefit accrued before the Change in Employment                  Status, except that the offset for "Other Pension Plan" benefits                  in                  subsection (d) of Section 5.1 of Appendix OO                  to                  Section 13.38, if applicable, shall be based on the "Other                  Pension                  Plan" benefits earned before the Change in Employment                  Status. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | (iii)                  For purposes of applying Appendix OO to Section 13.38                  to a                  Participant who has had a Change in Employment Status after December                  31,                  2005 from non-Appendix OO to Section 13.38 to Appendix OO                  to                  Section 13.38 with respect to employment covered by a collective                  bargaining agreement that provides for benefits under Appendix                  OO to                  Section 13.38, the benefit under Appendix OO to Section 13.38 shall                  be                  determined in accordance with the provisions of Appendix OO to                  Section                  13.38 (Accredited Service for employment before, on and after the                  Change                  in Employment Status and offset of "Other Pension Plan" benefits                  earned                  before, on and after the Change in Employment Status, in each case,                  as                  provided in Appendix OO to Section                  13.38). |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**ARTICLE        XXIV**

**CLOSING        OF PARTICIPATION AND CESSATION OF ACCRUALS**

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|   |   | Notwithstanding                  any other provision of the Plan to the contrary, any person who                  has not                  become a Participant on or before December 31, 2005 shall not thereafter                  become a Participant, except that an Employee covered by a collective                  bargaining agreement between an Employer and a representative of                  such                  Employee may become a Participant as agreed to by the Employer                  and                  representative of such Employee in such collective bargaining                  agreement. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 24.02 | Cessation                  of Benefit Accruals |
|--------|-------|------------------------------------------------|

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|   |   | Notwithstanding                  any other provision of the Plan to the contrary, any former Participant                  who was covered by a collective bargaining agreement providing                  for                  coverage under the Plan on the date of his Termination of Employment,                  irrespective of the date of his Termination of Employment, had                  not                  fulfilled the requirements for vested benefits under Section 10.04                  of the                  Plan including any prior provision hereof, and who is re-employed                  in                  employment covered by a collective bargaining agreement (providing                  for                  eligibility under the Plan), shall have pre-termination Vesting                  Years of                  Service and Benefit Service restored if the number of consecutive                  years of                  post-termination employment in employment covered by a collective                  bargaining agreement providing coverage under the Plan is at least                  5. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | Notwithstanding                  any other provision of this Plan, any former Participant who was                  covered                  by a collective bargaining agreement providing for coverage under                  the Plan                  on the date of his Termination of Employment, irrespective of the                  date of                  his Termination of Employment, had not fulfilled the requirements                  for                  vested benefits under this Plan including any prior provision hereof,                  and                  who is re-employed in employment covered by a collective bargaining                  agreement (providing for eligibility under the Plan), shall have                  pre-termination Vesting Service and Benefit Service restored, unless                  otherwise restored in accordance with Section 1.37 or Section 10.04,                  if                  the number of consecutive years of post-termination employment                  in                  employment covered by a collective bargaining agreement providing                  coverage                  under the Plan is at least 5, provided, however, that this Section                  1.37(h)A shall not result in the |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   |   | Notwithstanding                  any other provision of this Plan, any former Participant who was                  covered                  by a collective bargaining agreement providing for coverage under                  the Plan                  on the date of his Termination of Employment, irrespective of the                  date of                  his Termination of Employment, had not fulfilled the requirements                  for                  vested benefits under this Plan including any prior provision hereof,                  and                  who is re-employed in employment covered by a collective bargaining                  agreement (providing for eligibility under the Plan), shall have                  pre-termination Vesting Service and Benefit Service restored, unless                  otherwise restored in accordance with Section 1.37 or Section 10.04,                  if                  the number of consecutive years of post-termination employment                  in                  employment covered by a collective bargaining agreement providing                  coverage                  under the Plan is at least 5, provided, however, that this Section                  1.37(h)C shall not result in the restoration of pre-termination                  Vesting                  Service or Benefit Service with respect to any termination which                  occurred                  prior to January 1, 1981. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | Notwithstanding                  any other provision of this Plan, any former Participant who was                  covered                  by a collective bargaining agreement providing for coverage under                  the Plan                  on the date of his Termination of Employment, irrespective of the                  date of                  his Termination of Employment, had not fulfilled the requirements                  for                  vested benefits under this Plan including any prior provision hereof,                  and                  who is re-employed in employment covered by a collective bargaining                  agreement (providing for eligibility under the Plan), shall have                  pre-termination Vesting Service and Benefit Service restored, unless                  otherwise restored in accordance with Section 1.37 or Section 10.04,                  if                  the number of consecutive years of post-termination employment                  in                  employment covered by a collective bargaining agreement providing                  coverage                  under the Plan is at least 5, provided, however, that this Section                  1.37(h)F shall not result in the restoration of pre-termination                  Vesting                  Service or Benefit Service with respect to any termination which                  occurred                  prior to November 1, 1983. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   |   | Notwithstanding                  any other provision of this Plan, any former Participant who was                  covered                  by a collective bargaining agreement providing for coverage under                  the Plan                  on the date of his Termination of Employment, irrespective of the                  date of                  his Termination of Employment, had not fulfilled the requirements                  for                  vested benefits under this Plan including any prior provision hereof,                  and                  who is re-employed in employment covered by a collective bargaining                  agreement (providing for eligibility under the Plan), shall have                  pre-termination Vesting Years of Service and years of Benefit Service                  restored, unless otherwise restored in accordance with Section                  1.37 or                  Section 10.04, if the number of consecutive years of post-termination                  employment in employment covered by a collective bargaining agreement                  providing coverage under the Plan is at least 5, provided, however,                  that                  this Section 1.37(h)G shall not result in the restoration of                  pre-termination Vesting Years of Service or Benefit Service with                  respect                  to any termination which occurred prior to January 1,                  1987. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | Notwithstanding                  any other provision of this Plan, any former Participant who was                  covered                  by a collective bargaining agreement providing for coverage under                  the Plan                  on the date of his Termination of Employment, irrespective of the                  date of                  his Termination of Employment, had not fulfilled the requirements                  for                  vested benefits under this Plan including any prior provision hereof,                  and                  who is re-employed in employment covered by a collective bargaining                  agreement (providing for eligibility under the Plan), shall have                  pre-termination Vesting Service and Benefit Service restored, unless                  otherwise restored in accordance with Section 1.37 or Section 10.04,                  if                  the number of consecutive years of post-termination employment                  in                  employment covered by a collective bargaining agreement providing                  coverage                  under the Plan is at least 5, provided, however, that this Section                  1.37(h)H shall not result in the restoration of pre-termination                  Vesting                  Service or Benefit Service with respect to any termination which                  occurred                  prior to January 1, 1990. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Notwithstanding                  any other provision of this Plan, any former Participant who was                  covered                  by a collective bargaining agreement providing for coverage under                  the Plan                  on the date of his Termination of Employment, irrespective of the                  date of                  his Termination of Employment, had not fulfilled the requirements                  for                  vested benefits under this Plan including any prior provision hereof,                  and                  who is re-employed in employment covered by a collective bargaining                  agreement (providing for eligibility under the Plan), shall have                  pre-termination Vesting Service and Benefit Service restored, unless                  otherwise restored in accordance with Section 1.37 or Section 10.04,                  if                  the number of consecutive years of post-termination employment                  in |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   |   | Notwithstanding                  any other provision of this Plan, any former Participant who was                  covered                  by a collective bargaining agreement providing for coverage under                  the Plan                  on the date of his Termination of Employment, irrespective of the                  date of                  his Termination of Employment, had not fulfilled the requirements                  for                  vested benefits under this Plan including any prior provision hereof,                  and                  who is re-employed in employment covered by a collective bargaining                  agreement (providing for eligibility under the Plan), shall have                  pre-termination Vesting Service and Benefit Service restored, unless                  otherwise restored in accordance with Section 1.37 or Section 10.04,                  if                  the number of consecutive years of post-termination employment                  in                  employment covered by a collective bargaining agreement providing                  coverage                  under the Plan is at least 5, provided, however, that this Section                  1.37(h)LL shall not result in the restoration of pre-termination                  Vesting                  Service or Benefit Service with respect to any termination which                  occurred                  prior to January 1, 2002. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ARTICLE        XXV**

**SPECIAL        REFUND OF MANDATORY EMPLOYEE CONTRIBUTIONS**

|   | 25.02 |                     Refund                  Election |
|--------|-------|----------------------------------------------------------------|

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|   | 25.03 |                      Mandatory Refund |
|--------|-------|------------------------------------------------------|

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|      A.   |                      Section 1.07 is modified by adding to the definition thereof                  the                  following: |
|----------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| B.   |                     Section 1.14 is modified by adding to the definition thereof                  the                  following: |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------|

| C.   |                     Section 1.37(g) is modified as                  follows: |
|----------------|---------------------------------------------------------------------------------------------|

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| D.   |                     Section 1.37(d) is modified as                  follows: |
|----------------|---------------------------------------------------------------------------------------------|

| E.   |                     Section 1.37(f) is modified as                  follows: |
|----------------|---------------------------------------------------------------------------------------------|

|   | (i) | Service                  Prior to April 15, 2005:                  An Employee's period(s) of employment with Cingular prior to April                  15,                  2005, shall be counted as Eligibility Years of Service to the extent                  that                  such periods would have counted under the Plan if such employment                  had been                  with the Company. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | Service                  From and After April 15, 2005: In accordance with the provisions                  of                  Section 1.37(f). |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | Notwithstanding                  any other provision of the Plan, there shall be no duplication                  of                  Eligibility Years of Service under the Plan by reason of any restoration                  of, crediting of, or granting of service in respect of any single                  period                  or otherwise. |
|--------|-------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (A) | The                  Participant's entire interest will be distributed, or begin to                  be                  distributed, to the Participant no later than the Participant's                  required                  beginning date. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | If                  the Participant dies before distributions begin, the Participant's                  entire                  interest will be distributed, or begin to be distributed, no later                  than as                  follows: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (I) | If                  the Participant's surviving Spouse is the Participant's sole designated                  beneficiary, then distributions to the surviving Spouse will begin                  by                  December 31 of the calendar year immediately following the                  calendar                  year in which the Participant died, or by December 31 of                  the calendar                  year in which the Participant would have attained age 70½, if                  later. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (II) | If                  the Participant's surviving Spouse is not the Participant's sole                  designated beneficiary, |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------|

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|   | (III) | If                  there is no designated beneficiary, no survivor benefit shall be                  payable                  (except as otherwise provided by the Plan or required by                  law). |
|--------|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (IV) | If                  the Participant's surviving Spouse is the Participant's sole designated                  beneficiary and the surviving Spouse dies after the Participant                  but before                  distributions to the surviving Spouse begin (and a survivor benefit                  is                  payable in such circumstances under the Plan), this Section                  11.10(b)(ii)(B), other than Section 11.10(b)(ii)(B)(I), shall apply                  as if                  the surviving Spouse were the                  Participant. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (iv) | Requirements                  For Annuity Distributions That Commence During Participant's                  Lifetime |
|--------|------|----------------------------------------------------------------------------------------------------------------------|

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|   | (v) | Requirements                  For Minimum Distributions Where Participant Dies Before Date Distributions                  Begin |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------|

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

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