**Exhibit      10(n)(10)**

|   | 1.22 | Matching                  Employer |
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|   | (a) | ADP/ACP                  Test.                  In order to ensure that the Plan meets the requirements of Section                  401(k)                  of the Code and Section 401(m) of the Code and applicable regulations                  thereunder, the provisions of Section 401(k) of the Code, Section                  401(m)(2) of the Code, Section 401(m)(9) of the Code, Treas. Reg.                  Section                  1.401(k)-1(b), Treas. Reg. Section 1.401(k)-2, Treas. Reg. Section                  1.401(m)-1(b), Treas. Reg. Section 1.401(m)-2, other applicable                  regulations under the above Sections of the Code, and subsequent                  Internal                  Revenue Service guidance issued under the applicable Code provisions                  are                  incorporated herein by reference. |
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|   |   | For                  purposes of this Section 7.04(a), except as prohibited by Treas.                  Reg.                  Section 1.401(k)-2(c) and/or Treas. Reg. Section 1.401(m)-2(c),                  the "prior                  year testing method" shall be used. In the event the Plan Administrator,                  in its sole discretion, shall determine that it is necessary or                  desirable                  for Salary Deferral Contributions and/or Basic Employer Matching                  Contributions and/or Additional Employer Matching Contributions                  hereunder                  for one or more Participants to be limited, altered, excess contributions                  (and earnings thereon) recharacterized or distributed, and/or for                  excess                  aggregate contributions (and earnings thereon) to be distributed                  in order                  to comply with such Sections of the Code, and such applicable regulations                  thereunder, it shall, subject to applicable law, take whatever                  actions are                  necessary to accomplish the alteration, recharacterization and/or                  distribution in accordance with such Sections, regulations, and                  guidance.                  Such action by the Plan Administrator may relate to past and/or                  future                  contributions. |
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|   | (b) | Safe                  Harbor Nondiscrimination Test.                  The provisions of Section 3.12 are intended to satisfy the alternative                  method of meeting nondiscrimination requirements set forth in Section                  401(k)(12)(B) of the Code and Section 401(m)(11) of the Code. For                  each                  Plan Year, the Company shall satisfy the notice requirements described                  in                  Section 401(k)(12)(D) of the Code. The Plan shall be treated as                  satisfying                  the limitations on tax deferred contributions under Section 7.04(a)                  with                  respect to Participants eligible to receive Safe Harbor Employer                  Matching                  Contributions. Further, the Plan shall be treated as satisfying                  the                  limitations on matching contributions described in Section 7.04(a)                  with                  respect to Participants eligible to receive Safe Harbor Employer                  Matching                  Contributions; provided, however, if Basic Employer Matching Contributions                  and/or Additional Employer Matching Contributions are made with                  respect to                  Participants eligible to receive Safe Harbor Employer Matching                  Contributions and if the requirements of Section 401(m)(11) are                  thereby                  not satisfied, Section 7.04(a) shall apply to the matching contributions,                  but only to the extent in excess of 4% of each Participant's compensation                  as provided by Treas. Reg. Section                  1.401(m)-2(a)(5)(iv). |
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|   | (c) | Collective                  Bargaining Employees.                  The provisions of this Section 7.04 shall be applied separately                  to those                  groups of Eligible Employees whose participation in the Plan is                  governed                  by a collective bargaining                  agreement. |
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|   | (a) | For                  all purposes of the Plan with respect to Rollover Contributions,                  each                  Eligible Employee shall become a Participant as soon as practicable                  after                  the date on which he becomes an Eligible                  Employee. |
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|   | (b) | For                  all purposes of the Plan other than with respect to Rollover                  Contributions, each Eligible Employee shall become a Participant                  on the                  later of the date he becomes an Eligible Employee or the date that                  is six                  months after the date he first completes an Hour of Service, provided                  that                  his employment has not terminated and he remains an Eligible Employee                  on                  such date. |
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|   | 12.02 | Amount                  of Salary Deferral                  Contributions |
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|   |   | The                  amount of Salary Deferral Contributions to be made to the Plan                  on behalf                  of a Participant by his Employer shall be an integral percentage                  of his                  Compensation for the applicable payroll period of not less than                  1% nor                  more than 50%. A Participant's Compensation shall be reduced for                  each                  payroll period by the percentage he elects to have contributed                  on his                  behalf to the Plan in accordance with the terms of his currently                  effective                  salary reduction agreement. |
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|        | 13.01 | Employer                  Qualified Nonelective                  Contributions |
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|   |   | For                  Plan Years beginning on or after January 1, 2006, no Employer shall                  make                  Employer Qualified Nonelective Contributions, except to the extent                  (if                  any) specifically provided for in a collective bargaining                  agreement. |
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|           | 13.08 | Timing                  of Employer Contributions |
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|   |   | The                  Employer Contributions which are to be made for a Plan Year shall                  be paid                  to the Trust from time to time as deemed advisable by the Employer                  but in                  no event later than the earliest of (i) the time prescribed by                  law for                  filing the Employer's Federal income tax return for its applicable                  taxable                  year, including extensions thereof, (ii) such time as is required                  by                  regulations under Section 401(k) and/or Section 401(m) of the Code,                  as                  applicable, or (iii) such time (if any and as applicable) expressly                  provided by the Plan. In no event shall the total amount of Employer                  Contributions under this Article XIII exceed the maximum amount                  deductible                  in such year, under the provisions of the Code and applicable Treasury                  Regulations thereunder. |
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|   | 13.11 | Overriding                  Provisions Regarding Collective Bargaining                  Agreements |
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|   |   | Notwithstanding                  any other provision of this Article XIII or any other provision                  of                  Plan to the contrary, an Employee who is covered by a collective                  bargaining agreement between an Employer and a representative of                  such                  Employee shall not receive any allocation(s) of Employer Qualified                  Nonelective Contribution(s), Basic Employer Matching Contribution(s),                  Additional Employer Matching Contribution(s), Safe Harbor Employer                  Matching Contribution(s) or any other Employer Contribution(s)                  (to the                  extent the Plan provides any other Employer Contribution(s)), except                  to                  the extent (if any) specifically provided for in such collective                  bargaining agreement. |
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|   | (a) | 100%                  of the first 3% of the Participant's Compensation that he contributes                  to                  the Plan as Salary Deferral Contributions or Catch-Up Contributions                  for                  the payroll period, plus |
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|   | (b) | 50%                  of the next 2% of the Participant's Compensation that he contributes                  to                  the Plan as Salary Deferral Contributions or Catch-Up Contributions                  for                  the payroll period. |
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|   | 15.04 | Small                  Benefit Cash-Out |
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|   |   | Notwithstanding                  the preceding provisions of this Article XV, the Separate                  Account of                  a Participant shall be distributed in a single sum payment as soon                  as                  practicable following his Settlement Date if the value of his vested                  Separate Account is $1,000 or less. Notwithstanding the above,                  a                  distributee the value of whose Separate Account does not exceed                  $1,000 as                  of the date on which he would otherwise receive distribution of                  such                  Separate Account and with respect to whom there may be an additional                  allocation under Section 13.07 following the Participant’s separation                  from service due to Retirement, death, or Total and Permanent Disability                  or under Section 13.12 shall be entitled to elect in writing, in                  accordance with the procedures established by the Plan Administrator,                  to                  defer such payment or commencement of payment until the last Employer                  Contribution for the Plan Year that includes his Settlement Date                  is made,                  in which case the determination of the value of his Separate Account                  for                  purposes of the amount and form of distribution hereunder shall                  be made as                  of the Valuation Date coinciding with or immediately following                  the date as                  of which the last Employer Contribution for the Plan Year that                  includes                  such Settlement Date is credited to his Separate                  Account. |
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|   | (1) | expenses                  previously incurred by or necessary to obtain for the Participant,                  the                  Participant’s Spouse, or any dependent of the Participant (as defined in                  Section 152 of the Code) medical care that would be deductible                  under                  Section 213(d) of the Code (without regard to whether the                  expenses                  exceed 7.5% of adjusted gross                  income); |
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|   | (2) | costs                  directly related to the purchase (excluding mortgage payments)                  of a                  principal residence for the                  Participant, |
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|   | (3) | payment                  of tuition and related educational fees for the next 12 months                  of                  post-secondary education for the Participant, the Participant’s Spouse, or                  any dependent of the Participant; |
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|   | (4) | the                  need to prevent the eviction of the Participant from his principal                  residence or foreclosure on the mortgage of the Participant’s principal                  residence; |
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|   | (5) | payments                  for burial or funeral expenses for the Participant's deceased parent,                  spouse, children or dependents (as defined in Section 152 of the                  Code,                  without regard to Section 152(d)(1)(B) of the Code);                  or |
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|   | (6) | expenses                  for the repair of damage to the Participant's principal residence                  that                  would qualify for the casualty deduction under Section 165 of the                  Code                  (determined without regard to whether the loss exceeds 10% of adjusted                  gross income). |
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|   | (ii) | For                  an Employee who was an employee of Western Wireless Corporation                  ("Western                  Wireless") immediately prior to August 1, 2005, and became an Employee                  on                  August 1, 2005, the Employee's period or periods of employment                  with                  Western Wireless prior to August 1, 2005. |
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|   | (i) | was                  an active employee of Cingular Wireless, LLC and became an Employee                  on                  April 15, 2005. |
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