Document:

<PAGE>

                                                                     EXHIBIT 10j

                                 BELL ATLANTIC
                       1985 INCENTIVE STOCK OPTION PLAN

      Re-adopted by the Committee on January 24, 1994 and March 23, 1999
 Re-approved by Shareholders of the Company on April 29, 1994 and May 19, 1999

        Restated as of June 1, 1999, to incorporate amendments adopted
                              through May 31,1999

     Section 1. Purpose. The Bell Atlantic 1985 Incentive Stock Option Plan (the
"Plan") is intended to provide key employees of Bell Atlantic Corporation (the
"Company") and its subsidiaries an opportunity to acquire common stock of the
Company. The Plan is expected to help the Company and its subsidiaries attract,
retain, and motivate key employees to work for the success of the Company and
its subsidiaries. With the exception of options granted under section 6 of the
Plan, options granted under the Plan are intended to be incentive stock options
as defined in section 422(b) of the Internal Revenue of 1986 (the "Code").
Options granted under section 6 of the Plan are intended to be nonqualified
stock options.

     Section 2. Administration.

     (a) In General. The Plan shall be administered by the Human Resources
Committee of the Company's Board of Directors (the "Committee") and the Plan
Administrator (as hereafter defined). The Committee may delegate some or all of
its administrative responsibility under the Plan to one or more persons.

     (b) Plan Administrator. The Executive Vice President - Human Resources of
the Company shall have the authority and responsibility to act as "Plan
Administrator" (as that term is used in this Plan), including, without
limitation, the authority and responsibility, with the advice of counsel, to do
the following: to distribute summary descriptions of the Plan; to enter into
stock option Agreements (as hereafter defined) on behalf of the Company; to
establish, modify and revoke, from time to time, terms, conditions and
administrative rules applicable to options which are consistent with the terms
and conditions established by the Committee pursuant to paragraph 2(c); to
maintain records of options granted and outstanding; and to administer
transactions in connection with the exercise of options by Optionees (as
hereafter defined). The Plan Administrator, with the advice of counsel, shall
have the authority to cause any outstanding incentive stock options to be
recharacterized as nonqualified stock options if and when so required in order
to comply with the requirements of applicable law. Moreover, the Plan
Administrator, with the advice of counsel, shall have the right to respond to
and decide any claims or appeals under the Plan and to interpret the Plan. In
the event of any such appeal, the action of the Plan Administrator shall be
final and binding.

     (c) Committee. The Committee shall determine the key employees of the
Company and its subsidiaries to whom options may be granted under this Plan. The
Committee shall also establish the time at which options shall be granted under
the Plan, the number of shares for which these options shall be granted, the
time at which these options may be exercised, the conditions under which these
options may be exercised, and other terms and conditions it considers
appropriate for these options.

--------------------------------------------------------------------------------
Bell Atlantic 1985 Incentive Stock Option Plan (5/31/99)                  Page 1
<PAGE>

     (d) Agreements. Each stock option granted under the Plan will be evidenced
by a stock option agreement between the Company and the individual to whom the
option is granted ("Optionee") or by such other written documentation reciting
the date and number of options granted and their respective terms and conditions
as the Plan Administrator may distribute from time to time. Any such agreement
or other documentation, as it may be amended by the Plan Administrator from time
to time, is collectively referred to herein as an "Agreement".

     (e) Liability. No member of the Committee may be held accountable for any
action taken under this Plan in good faith.

     Section 3. Eligibility.

     (a) In General. Options may be granted to key employees of either the
Company, any affiliate in which the Company holds a direct or indirect ownership
interest of 50 percent of more, or any company in which the Company holds an
ownership interest of less than 50 percent but which, in the discretion of the
Committee, is treated as a participating company in this Plan (collectively,
such companies shall be referred to as "Subsidiaries"); provided, however, that
only those employees who are employed by a Subsidiary which meets the definition
of a "Subsidiary Corporation" (as defined in section 424(f) of the Code) shall
be potentially eligible to receive a grant of "incentive stock options" (within
the meaning of Section 422 of the Code) under this Plan.

     (b) Directors. Options may not be granted to any member of the board of
directors of the Company or its Subsidiaries unless any such director is also a
key employee of the Company or any of its Subsidiaries.

     (c) Ten-Percent Shareholders. Incentive stock options may not be granted
under this Plan to shareholders of the Company or any of its Subsidiaries who
own more than ten percent of the total combined voting power of all classes of
stock of the Company or any of its Subsidiaries, unless the special requirements
of paragraphs 5(a) and 5(c) relating to ten-percent shareholders are met.

     (d) No Options for Committee. Options may not be granted under this Plan to
members of the Committee.

     Section 4. Stock.

     (a) Common Stock. Options may be granted under this Plan for shares of the
$0.10 par value common stock of the Company (the "Stock"). In the discretion of
the Treasurer of the Company, Stock distributed under this Plan may be
authorized but unissued shares or treasury shares; it may also be outstanding
shares acquired by the Company in the open market or elsewhere.

     (b) Aggregate Share Limitation. The aggregate number of shares of Stock
(restated to take into account the stock splits of record on March 31, 1986,
April 10, 1990 and June 29, 1998) which may be distributed upon the exercise of
options under this Plan may not exceed 100 million shares, less the number of
shares (restated to take account of such splits) distributed under the Bell
Atlantic 1985 Performance Share Plan. The expiration or termination of an option
will not reduce the number of shares which may be distributed under this Plan;
but the exercise of a stock

--------------------------------------------------------------------------------
Bell Atlantic 1985 Incentive Stock Option Plan (5/31/99)                  Page 2
<PAGE>

appreciation right and the cancellation of the related option shall reduce the
number of shares which may be distributed under this Plan by the number of
shares for which the canceled option was granted. For purposes of determining
whether the aggregate share limitation of this paragraph has been exceeded, the
total number of shares distributed under this Plan shall be reduced by the
number of shares tendered by key employees in Stock-for-Stock Exercises (as
defined in paragraph 5(d)) which occur after January 1, 1991.

     (c) Individual Option Grant Limitation. In the absence of a Plan amendment
approved by the shareowners of the Company, the aggregate number of options to
purchase a class of stock of the Company which may be granted under this Plan to
any individual in any single calendar year shall be a number not greater than
one-half of one percent of the number of shares of that class of stock which are
issued and outstanding as of the first day of that calendar year.

     (d) Reorganization of the Company. The limitation on the aggregate number
of shares that may be distributed or granted under this Plan may be adjusted in
accordance with section 8 of the Plan (relating to recapitalizations, etc., of
the Company).

     Section 5. Terms and Conditions of Incentive Stock Options. Each incentive
stock option granted under the Plan will comply with the following conditions:

     (a) Option Price. The option price of an incentive stock option will not be
less than the fair market value of the Stock at the time an option is granted.
However, in the case of an Optionee who owns more than ten percent of the total
combined voting power of all classes of stock of the Company or any of its
Subsidiaries, the option price will not be less than one-hundred-ten percent of
the fair market value of the Stock at the time the option is granted. The fair
market value of the Stock shall be the mean between the highest and lowest
selling prices of the Stock on the day an option is granted, as reported by the
New York Stock Exchange. However, if there are no sales on the day an option is
granted, the fair market value of the Stock shall be a weighted average of the
means between the highest and lowest selling prices of the Stock on the nearest
day before and the nearest day after the day the option is granted, as reported
by the New York Stock Exchange.

     (b) Dollar Limitation. The aggregate fair market value (determined at the
time the option is granted) of the Stock with respect to which any such
incentive stock options are exercisable for the first time by the Optionee
during any calendar year shall not exceed $100,000. For purposes of the dollar
limitation under this paragraph 5(b), all incentive stock options which are
granted on or after January 1, 1987 by the Company or any of its Subsidiaries,
and which first become exercisable in the applicable year, shall be treated as
granted under this Plan and shall be subject to the aggregate fair market value
limit under this paragraph 5(b) for such year.

     (c) Ten-Year Limitation. No incentive stock option may be exercised more
than ten years after it is granted. However, in the case of an Optionee who owns
more than ten percent of the combined voting power of all classes of stock of
the Company or any of its Subsidiaries, no incentive stock option may be
exercised more than five years after it is granted. Each Agreement must contain
this ten-year (or five-year) limitation. However, the Committee may grant
options which may only be exercised during a period of less than ten (or five)
years. In the case of any options which may only be exercised during a period of
less than ten (or five) years, each Agreement must contain this shorter
limitation.

--------------------------------------------------------------------------------
Bell Atlantic 1985 Incentive Stock Option Plan (5/31/99)                  Page 3
<PAGE>

     (d) Exercise of Options. The Committee will determine the time at which
incentive stock options may be exercised and the conditions under which
incentive stock options may be exercised. Any restrictions upon exercise of an
option will be contained in the Agreement. Subject to these limitations, if any,
options may be exercised in whole or in part. They may be exercised on any New
York Stock Exchange trading day until they expire. However, no option may be
exercised for fewer than 100 shares (or such other minimum number as may be
established by the Plan Administrator) unless fewer than 100 shares (or such
other number established by the Plan Administrator) are outstanding, and the
option is exhausted upon its exercise. When an option is exercised, and before
shares are transferred to an Optionee upon his or her exercise of the option,
the option price must be paid in full. In the discretion of the Committee, the
option price may be paid in cash, with Stock, or in any combination of cash and
Stock. If the option price may be paid other than in cash, then the Agreement or
other administrative guidelines will specify the acceptable methods of payment.
If the option price may be paid in Stock (a "Stock-for-Stock Exercise"), the
Optionee may tender Stock in accordance with rules established by the Plan
Administrator. An Optionee will not have any of the rights of a shareholder by
reason of an option until it is exercised. The Committee in its sole discretion
may accelerate the time at which options may be exercised when it is in the best
interests of the Company and its Subsidiaries to do so.

     (e) Seriatim Exercise. [No longer applicable; rescinded.]

     (f) Termination of Employment.

         (i)   In the case of any stock options which are not yet exercisable,
     the remaining waiting period shall be waived, and a 90-day exercise period
     shall commence, on the day following the effective date of either (1) an
     Optionee's termination of employment under a company-initiated, voluntary
     or involuntary, force management or force reduction program or initiative,
     or (2) an Optionee's cessation of employment by Bell Atlantic or any
     Subsidiary as a direct consequence of the sale of the business unit or
     Subsidiary which then employs the Optionee; provided, however, that this
     paragraph will not apply to an Optionee whose employment is terminated for
     unsatisfactory performance, misconduct, or refusal to accept a reassignment
     that involves no relocation or downgrade. In case of a termination or
     cessation of employment as described in clause "(1)" or "(2)" of the prior
     sentence, any outstanding stock options which are exercisable on the date
     of such termination or cessation of employment shall remain exercisable
     until the earlier of (a) the 90th day following the date of such
     termination or cessation of employment, or (b) the tenth anniversary of the
     date of grant. For a separation from service occurring between August 15,
     1997 and December 31, 1999, and which is of a type described in clause
     "(1)" or "(2)" of the first sentence of this paragraph, the period of five
     years shall be substituted for the 90-day period referred to in the prior
     two sentences, provided the Optionee executes and complies with a legal
     release provided by the Plan Administrator. Nothing in this paragraph is
     intended to cause the post-employment exercise period to be shorter than
     may be provided for under any other applicable sections of this Plan, such
     as those relating either to retirement, death or termination of employment
     due to disability. For an Optionee who retires (within the meaning of
     paragraph 5(g)), dies (as described in paragraph 5(h)), or separates from
     service on account of disability (within the meaning of paragraph 5(i)),
     the provisions of those respective paragraphs shall apply in lieu of the
     provisions of this paragraph.

--------------------------------------------------------------------------------
Bell Atlantic 1985 Incentive Stock Option Plan (5/31/99)                  Page 4
<PAGE>

         (ii)  Except as provided in paragraphs 5(j), 5(f)(i), 5(g) (relating to
     retirement of an Optionee), 5(h) (relating to death of an Optionee), and
     5(i) (relating to disability of an Optionee), no incentive stock option may
     be exercised by an Optionee after termination of the employment
     relationship between the Optionee and the Company, or between the Optionee
     and a Subsidiary, as the case may be. In the case of an Optionee who is
     transferred to the Company or to a Subsidiary, the termination of the
     employment relationship shall not be deemed to occur until the first date
     on which the Optionee is employed neither by the Company or a Subsidiary.

     (g) Retirement. Except as provided in paragraph 5(j) or this paragraph
5(g), in the case of an Optionee who either:

         (i)   separates from service with a combination of age and years of
     service (as calculated for retirement-eligibility purposes) that equals or
     exceeds any of the following combinations:

     Age equal to or greater than:    Service equal to or greater than:
     -----------------------------    ---------------------------------
     Any age                          30 years
     50                               25 years
     55                               20 years
     60                               15 years
     65                               10 years, or

         (ii)  at the time of termination of employment satisfies such age and
     service criteria for retirement as the Committee may have established, in
     its discretion, on a case-by-case basis at the time of granting options to
     said Optionee,

incentive stock options which are exercisable on the day of retirement may be
exercised during the remaining option term, but not more than five years after
the day of retirement. The Committee may, in its discretion, at the time of
granting options to some or all key employees, establish a permissible exercise
period following retirement which is shorter than the five-year period stated in
the previous sentence.

     (h) Death. Except as provided in paragraph 5(j) or this paragraph 5(h), in
the case of the death of an Optionee while employed by the Company or a
Subsidiary, an incentive stock option may be exercised during the remaining
option term, but not more than one year after the day of death, by the person
entitled to exercise the option under the Optionee's will or under the laws of
descent and distribution. The Committee may, in its discretion, at the time of
granting options to some or all key employees, establish a permissible exercise
period following death which is shorter than the one-year period stated in the
previous sentence.

     (i) Disability. Except as provided in paragraph 5(j) or this paragraph
5(i), in the case of an Optionee who separates from service due to disability,
upon expiration of short term disability benefits (as disability is defined
under the terms of the short term disability plan in which the Optionee
participates), incentive stock options which are exercisable on the date of such
separation for disability may be exercised during the remaining option term, but
not more than five years after the date of such separation for disability, and
options which are not exercisable on the date of such separation for disability
may never be exercised. The Committee may, in its discretion, at the time of
granting options to some or all key employees, establish a permissible

--------------------------------------------------------------------------------
Bell Atlantic 1985 Incentive Stock Option Plan (5/31/99)                  Page 5
<PAGE>

exercise period following termination for disability which is shorter than the
five-year period stated in the previous sentence.

     (j) Waiver of Limitations; Acceleration of Options. Upon an Optionee's
termination of employment, retirement, death, or disability, the Committee in
its sole discretion may waive the limitations on exercise of an incentive stock
option contained in paragraphs 5(f) through 5(i) when it is in the best
interests of the Company and its Subsidiaries to do so. Upon an Optionee's
termination of employment, retirement, death, or disability, the Committee may
also waive any requirements of paragraphs 5(d) and 5(l) that an incentive stock
option may not be exercised within a certain time of its grant when it is in the
best interests of the Company and its Subsidiaries to do so. However, the
Committee may not extend the period during which an incentive stock option could
otherwise be exercised.

     (k) Transferability of Option. Except as provided in this paragraph 5(k),
no incentive stock option will be transferable. Upon the death of an Optionee,
an incentive stock option may be transferred as provided in paragraph 5(h)
(relating to death of an Optionee). Moreover, an Optionee may designate the
person or persons who may exercise and benefit from the option after the
Optionee's death. During an Optionee's lifetime, an incentive stock option may
only be exercised by the Optionee. Each Agreement will contain these
restrictions on transferability.

     (l) No Exercise within One Year of Grant. Except as provided in this
paragraph 5(l) or in paragraph 5(f)(i), 8(b) or 6(b) of this Plan, no option
granted under the Plan may be exercised within one year of its grant. The
Committee may, in its discretion, waive this limitation in the case of any or
all options granted to any or all Optionees when it is in the best interests of
the Company and its Subsidiaries to do so. The Committee may grant options with
a period of more than one year from the date of grant to the date of exercise.

     Section 6. Terms and Conditions of Nonqualified Options.

     (a) General Provisions. Each nonqualified option granted under this Plan
shall be subject to all the terms and conditions of this Plan with the exception
of paragraph 5(b) (relating to the dollar limitation) and paragraph 5(c)
(relating to the ten-year limitation); provided, further, that paragraphs 5(d)
(relating to exercise of options) and 5(k) (relating to transferability) shall
apply to nonqualified options except as modified by paragraph 6(d) below. No
nonqualified stock option may be exercised more than ten years after it is
granted, except in the case of an Optionee who separates from service due to
disability as described in paragraph 5(i), in which case the nonqualified option
shall remain exercisable for (i) five years after the date of separation from
service for disability (without regard to the ten-year limitation), or (ii) such
shorter time limit as the Committee may, in its discretion, prescribe at the
time the option is granted. Each Agreement must contain these limitations on
exercise.

     (b) Reload Options. Except as provided in paragraph 6(d)(ii), the Committee
may provide for the automatic granting of nonqualified stock options ("reload
options") to all or one or more classifications of key employees, as designated
by the Committee, upon the exercise by any such designated key employees of
options in transactions in which Stock is tendered to pay the option price. In
such a case, the number of reload options which shall automatically be granted
by the Company to a designated key employee shall be equal to the number of
shares of Stock tendered by the designated key employee. The option price of
each such reload option shall be equal to the fair market value of the Stock on
the date on which the reload option is automatically

--------------------------------------------------------------------------------
Bell Atlantic 1985 Incentive Stock Option Plan (5/31/99)                  Page 6
<PAGE>

granted, and such reload options shall expire on the same date as the options
then being exercised would have expired in the absence of being exercised.
Reload options shall be exercisable by the Optionee after the date on which they
are granted, subsequent to any waiting period that the Plan Administrator with
the advice of counsel determines is necessary or appropriate to conform with
legal or accounting requirements. Except as provided in this paragraph 6(b) to
the contrary, the terms and conditions applicable to reload options shall be the
same as those that apply to other nonqualified options as described in paragraph
6(a).

     (c) Deferral Feature. The Committee may provide a deferral feature (as
hereafter described) with respect to any nonqualified option granted to an
Optionee who is a Senior Manager (as hereafter defined). If a nonqualified
option has a deferral feature, the Optionee may elect, pursuant to procedures
adopted by the Plan Administrator, to defer the delivery of the additional
shares of Stock that otherwise would be issued to the Optionee upon a Stock for
Stock Exercise of such option. Such deferral election must (i) be effected while
the Optionee is a Senior Manager, (ii) be delivered to the Plan Administrator
not later than six months before the expiration date of the option, (iii) state
the date of grant and number of options subject to the deferral election, (iv)
acknowledge that the deferral election is not revocable by the Optionee, (v)
acknowledge that options subject to the election may thereafter be exercised
solely through a Stock-for-Stock Exercise, (vi) designate whether dividends on
the deferred shares will be deferred or distributed in cash, and (vii) otherwise
comply with the applicable election procedures adopted by the Plan
Administrator. A "Senior Manager" is any active employee of the Company or any
of its Subsidiaries who is designated, or has previously been designated, as a
Senior Manager (or an attorney with a compensation grade comparable to a Senior
Management compensation band) according to the governance procedures approved by
the Committee, and whose position has not subsequently been downgraded below the
rank of Senior Manager.

     (d) Transfers to Immediate Family Members. The Committee shall have
discretion to modify outstanding grants of nonqualified options, and to grant
nonqualified options in the future, to permit any one or more categories of
Optionees ("Eligible Optionees"), as may be specified by the Committee from time
to time, to transfer outstanding nonqualified options by way of gift to one or
more "Immediate Family Members." "Immediate Family Members" shall consist of the
lawful civil law or common law spouse of the Eligible Optionee; the natural,
adopted, or step children or grandchildren of the Eligible Optionee; a trust or
trusts for the exclusive benefit of one or more of the foregoing; and any other
person which the Plan Administrator determines should be treated as an Immediate
Family Member. The transfer of nonqualified options to Immediate Family Members
shall be subject to administrative guidelines adopted by the Plan Administrator,
as well as the following specific terms and conditions.

         (i)   No consideration may be paid for any transfer of a nonqualified
     option, the transferree may not exercise such an option by means of a
     Stock-for-Stock Exercise, and no reload options shall be granted as a
     result of the exercise of a transferred option.

         (ii)  The transferee may not make a deferral election with respect to a
     transferred option, and an Eligible Optionee may not transfer an option
     which is, at the time of a proposed transfer, then subject to a deferral
     election.

         (iii) It shall not be permissible for an Eligible Optionee to
     designate joint transferrees for a nonqualified option, and it shall not be
     permissible for a transferee to further transfer any nonqualified option to
     any person except upon death of the transferee,

--------------------------------------------------------------------------------
Bell Atlantic 1985 Incentive Stock Option Plan (5/31/99)                  Page 7
<PAGE>

     in which case the option may be transferred pursuant to a beneficiary
     designation under the Plan or by will or by the laws of descent and
     distribution.

         (iv)  The Eligible Optionee shall remain liable for any applicable
     payroll taxes due upon the exercise of a transferred option.

     Section 7. Stock Appreciation Rights. Incentive stock options and
nonqualified stock options granted under the Plan may, in the discretion of the
Committee, be coupled with stock appreciation rights in the same number of
shares of Stock for which the options are granted. Stock appreciation rights may
be exercised at the same time, and under the same conditions, as the incentive
stock options or nonqualified stock options to which they relate. Upon an
Optionee's exercise of a stock appreciation right, the Optionee shall be
entitled to a cash payment from the Company in an amount equal to the difference
between the fair market value of one share of Stock on the day the stock
appreciation right is exercised, as determined under section 5(a), and the
option price of the related incentive stock option or nonqualified stock option,
and the related incentive stock option or nonqualified stock option shall be
canceled.

     Section 8. Recapitalization of Company.

     (a) Adjustments in Stock. In a transaction to which section 424(a) of the
Code applies, the share and option limitations of sections 4(b) and 4(c) may be
adjusted and the Stock subject to option under section 4(a) may be changed. The
Committee will determine the adjustments to be made in the case of
reorganization, recapitalization, stock split, stock dividend, combination of
shares, or any other change affecting the Stock. Adjustments in the shares
subject to option under the Plan may be in the aggregate number of shares
subject to option under the Plan; the number of shares for which any Optionee
has options; the option price of any options; and the type of stock subject to
option under the Plan.

     (b) Acceleration of Options. In connection with a transaction to which
section 424(a) of the Code applies, the Committee may waive any requirements of
sections 5(d) and 5(l) that an incentive stock option may not be exercised
within a certain time of its grant. The Committee may waive these requirements
in the case of any or all Optionees. It may waive these requirements with
respect to any or all options granted to an Optionee. The Committee may take
this action either before or after the transaction to which section 424(a) of
the Code applies. If this action is taken by the Committee before the
transaction occurs, the action must be contingent upon the transaction
occurring.

--------------------------------------------------------------------------------
Bell Atlantic 1985 Incentive Stock Option Plan (5/31/99)                  Page 8
<PAGE>

     Section 9. Amendment and Termination. To the extent permitted by law, the
Committee or the Company's Board of Directors ("Board") may amend or suspend,
and the Board may terminate, this Plan. The Plan Administrator may make
administrative modifications to the Plan to comply with changes in applicable
law or to ensure effective and consistent administration of the Plan; provided,
however, that the Plan Administrator shall not amend the Plan in any manner
which alters the amount of the benefit provided under the Plan. Unless an
Optionee consents to an amendment, suspension, or termination of the Plan which
is adopted by the Board, the Committee or the Plan Administrator, no amendment,
suspension, or termination of the Plan will adversely affect the rights of an
Optionee with respect to any option granted to the Optionee. Moreover, without
approval of the owners of a majority of the shares of the Stock voting either in
person or by proxy at a duly convened meeting of the Company's shareowners, no
amendment to the Plan may (i) except as provided in section 8(a), increase the
aggregate number of shares subject to option under section 4(b) of the Plan or
the number of options which may be granted to an individual in a single calendar
year under section 4(c) of the Plan; (ii) except as provided in section 8(a),
decrease the option price at which options may be granted under section 5(a) of
the Plan; (iii) extend the period during which any option may be exercised
beyond the limits stated in Section 5(c); or (iv) extend the period during which
options may be granted under section 10 of the Plan. The Executive Vice
President - Human Resources of the Company, with the advice of counsel, has the
authority to amend the Plan or modify the administration of the Plan to the
extent required to ensure that transactions under the Plan are exempt to the
maximum extent possible from the short-swing profit provisions of Section 16(b)
of the Securities Exchange Act of 1934.

     Section 10. Effective Date. Pursuant to the re-adoption of this Plan by the
Committee on March 23, 1999 and the re-approval of this Plan by the shareholders
of the Company on May 19, 1999, the effective date of this Plan is March 23,
1999. No options may be granted under the Plan following the tenth anniversary
of the effective date.

     Section 11. Miscellaneous Provisions.

     (a) No Right to Employment. No grant of an incentive stock option,
nonqualified stock option, or stock appreciation right under this plan shall
give an Optionee a right to continued employment by the Company or any
Subsidiary or otherwise interfere with the Company's or any Subsidiary's right
to discharge an Optionee, whether or not for cause.

     (b) Tax Withholding. When the Company has an obligation to withhold any
federal, state, or local tax upon the exercise of an incentive stock option or a
nonqualified stock option under the Plan, the Optionee may pay the Company the
amount of the required withholding, in cash, at the time of exercising the
option, in lieu of the Company withholding the amount through the sale of
shares.

     (c) Governing Law. This Plan shall be construed and enforced in accordance
with the laws of the State of Delaware (without regard to the legislative or
judicial conflict of laws rules of any state), except to the extent superseded
by federal law.

--------------------------------------------------------------------------------
Bell Atlantic 1985 Incentive Stock Option Plan (5/31/99)                  Page 9<PAGE>

                                                                     EXHIBIT 10k

Bell Atlantic Cash Balance Plan  - Effective January 1, 1999 (12/01/99 edition)

Section 6

6. LIMITATIONS ON CONTRIBUTIONS AND BENEFITS

6.1 Conditional Contributions.

In no event, shall Plan assets be diverted for any purpose other than for the
exclusive benefit of Plan Participants and beneficiaries; provided, however,
that to the extent permitted under ERISA and the Code, all contributions to the
Plan are subject to the following conditions:

     6.1.1 Contributions Conditioned on Deductibility.

     All contributions made to the Plan by each Participating Employer shall be
     conditioned upon the deductibility of such contributions under the Code. To
     the extent that any such deduction is disallowed by the Internal Revenue
     Service, or such contribution is otherwise nondeductible and recovery
     thereof is permitted, each Participating Employer, upon the approval of the
     Treasurer of Bell Atlantic, shall have the right to demand and receive from
     the Trustee the related contribution to the extent disallowed within one
     year after the disallowance of said deduction or as otherwise permitted by
     applicable administrative rules.

     6.1.2 Mistaken Contributions.

     If a Participating Employer makes a contribution, or any part thereof, by
     mistake of fact, such contribution or part thereof shall be returned to the
     Participating Employer within one year after such contribution is made.

6.2 Special Limitation on Benefits for Higher-Paid Employees.

     6.2.1 Nondiscrimination upon Plan Termination.

     In the event of Plan termination, the benefit payable to any highly
     compensated employee or any highly compensated former employee (as defined
     in Section 414(q) of the Code and regulations thereunder) shall be limited
     to a benefit that is nondiscriminatory under Section 401(a)(4) of the Code.
     If payment of benefits is restricted in accordance with this paragraph,
     assets in excess of the amount required to provide such restricted benefits
     shall become a part of the assets available under Section 10.4 for
     allocation among Participants and their beneficiaries whose benefits are
     not restricted under this paragraph.

     6.2.2 Restrictions on Highly Compensated Participants.

     The restrictions of this paragraph shall apply prior to termination of the
     Plan to any Participant who is a highly compensated employee or a highly
     compensated former employee and who is one of the 25 highest paid employees
     or former employees of all Participating Employers and all Bell Atlantic
     Affiliates for any Plan Year. The annual payments to or on behalf of any
     such Participant shall be limited to an amount equal to the sum of: (1) the
     payment that would have been made to the Participant under a single life
     annuity that is the Actuarial Equivalent of the sum of the Participant's
     Accrued Benefit and any other benefits under the Plan (other than a social
     security supplement), plus (2) the payment that the Participant is entitled
     to receive under any applicable social security supplement.

     6.2.3 Exception to Restrictions on Highly Compensated Participants.
<PAGE>

The restrictions in Section 6.2.2 shall not apply:

     (a) if, after the payment of benefits to or on behalf of such Participant,
     the value of the Plan assets equals or exceeds 110% of the value of the
     current liabilities (within the meaning of Section 412(l)(7) of the Code);

     (b) if the value of the benefits payable to or on behalf of the Participant
     is less than 1% of the value of current liabilities before distribution;

     (c) if the value of the benefits payable to or on behalf of the Participant
     does not exceed $5,000; or

     (d) such Participant has entered into an agreement with the Plan
     Administrator as described in Section 6.2.4.

6.2.4 Further Exception from Restrictions on a Highly Compensated Participant.

Notwithstanding Section 6.2.2, a Participant described in that Section (a
"restricted Participant") may receive one or more distributions without regard
to the restrictions described in that Section, provided that the following
requirements are met:

     (a) The "restricted amount" (which may be required to be repaid to the
     Plan) is the excess of the accumulated amount of distributions made to the
     restricted Participant over the accumulated amount of the Participant's
     nonrestricted limit. The Participant's "nonrestricted limit" is equal to
     the payments that could have been distributed to the Participant pursuant
     to subsection (b). An "accumulated amount" is the amount of a payment
     increased by a reasonable amount of interest from the date the payment was
     made (or would have been made) until the date for the determination of the
     restricted amount.

     (b) Prior to receipt of a distribution from the Plan, the restricted
     Participant shall deposit in escrow with a depository acceptable to the
     Plan Administrator property having a fair market value equal to at least
     125% of the restricted amount. Alternatively, the Participant may either:
     (i) post a bond from an insurance company, bonding company or other surety
     approved by the U.S. Treasury Department as an acceptable surety for
     federal bonds, or (ii) obtain a bank letter of credit in an amount equal to
     at least 100% of the restricted amount.

     (c) Amounts in the escrow account in excess of 125% of the restricted
     amount may be withdrawn on behalf of the Participant. If the market value
     of the property in the escrow account falls below 110% of the restricted
     amount, the Participant shall deposit additional property to bring the
     value of the property up to 125% of the restricted amount. The Participant
     may receive any income from the property placed in escrow, provided that
     the 125% minimum is maintained. Similar rules shall apply to the release of
     any liability in excess of 100% of the restricted amount where the
     repayment obligation has been secured by a bond or a letter of credit.

     (d) A depository may not redeliver to a Participant any property held under
     the agreement, other than amounts in excess of 125% of the restricted
     amount and a surety or bank may not release any liability on a bond or
     letter of credit unless the Plan Administrator certifies that the
     restricted Participant (or the Participant's estate) is no longer obligated
     to repay any amount under the agreement. The Plan Administrator shall make
     such certification at any time after the distribution commences if either:
     (i) the conditions of paragraphs "(a)" to "(c)" above are met; or (ii) the
     Plan is terminated and the requirement of subsection "(a)" is met; or (iii)
     the Participant is no longer a restricted
<PAGE>

          Participant. Such certification shall terminate the agreement between
          the Participant and the Plan Administrator.

6.3 Code Section 415 Limits on Benefits.

     6.3.1 Code Section 415 Single Plan Limits.

     A Participant's benefit under this Plan shall not be payable to the extent
     it exceeds the amount set forth in Section 415 of the Code, the limitations
     of which are hereby incorporated by reference into the Plan. For purposes
     of applying these limitations, changes to Section 415(b)(2)(E) of the Code
     made by the Retirement Protection Act of 1994 as amended by the Small
     Business Job Protection Act of 1996 were implemented effective January 1,
     1995.

     6.3.2 Section 415 Combined Plan Limits.

     If a Participant is a participant in one or more defined contribution plans
     sponsored by a Participating Employer or a Bell Atlantic Affiliate, the
     annual benefit under this Plan shall be reduced to the extent necessary to
     meet the combined plan limits of Section 415(e) of the Code. Except as
     otherwise provided in Section 6.3.5, this limit does not apply to payments
     from the Plan for months after December, 1999.

     6.3.3 Application of Section 415 to Surviving Spouses.

     Unless this adjustment is not applicable to a Surviving Spouse described in
     Section 5.2.2(b) pursuant to Section 6.3.5, if a Participant's benefit is
     limited by the limitations set forth in Code Section 415, the benefit
     payable to the Participant's Surviving Spouse under Section 5.2.2(b) or 5.5
     shall be determined on the basis of the Participant's benefit calculated
     under Section 4 without regard to the Section 415 limitations, and such
     limitations shall be applied instead to the resulting benefit payable to
     the Surviving Spouse. If this adjustment is not applicable, the benefit
     payable to the Surviving Spouse will be determined based on the
     Participant's benefit calculated taking the Code Section 415 limits into
     account.

     6.3.4 Annual Adjustments.

     Except as otherwise provided in Section 6.3.5: (a) the limitation of
     Section 415(b)(1)(A) of the Code will be automatically adjusted for each
     Terminated Vested Participant by multiplying such limit by the cost of
     living adjustment factor prescribed by the Secretary of the Treasury under
     Section 415(d) of the Code in such manner as the Secretary shall prescribe;
     and (b) the limitation of Section 415(b)(1)(B) of the Code shall be
     automatically adjusted for Terminated Vested Participants to reflect the
     cost of living adjustment factor prescribed by the Secretary of the
     Treasury under Section 415(d) of the Code in such manner as the Secretary
     shall prescribe. The new limitation will apply to Limitation Years ending
     within the calendar year of the date of the adjustment. The pension paid to
     any Terminated Vested Participant (or his or her Surviving Spouse or other
     beneficiary) shall be automatically adjusted to reflect the maximum amount
     allowable under Section 415 of the Code for such Limitation Year.

     6.3.5 Benefits Not Eligible for Adjustments.

     Notwithstanding anything in the Plan or any predecessor plan to the
     contrary, the adjustments described in Sections 6.3.3 and 6.3.4 shall not
     be applied to a benefit paid to a Terminated Vested Participant or his
     Surviving Spouse or other beneficiary that has previously started on a
     Benefit Commencement Date under the Plan, the North Plan, BAMPP or the
     NYNEX Plan if:
     (a) as of such Benefit Commencement Date, the Participant or beneficiary
     had a Code Section 415 excess benefit under the Bell Atlantic Senior
     Management Income Deferral Plan; or
<PAGE>

     (b) as of such Benefit Commencement Date, the Participant or beneficiary
     had a benefit under the Code Section 415 excess benefit provisions of the
     Bell Atlantic Supplemental Retirement Plan; or
     (c) as of such Benefit Commencement Date, the Participant or beneficiary
     had a benefit under the NYNEX Corporation Executive Retirement Account; or
     (d) the benefit was paid from the Plan, the North Plan, BAMPP or the NYNEX
     Plan in a lump-sum cashout; or
     (e) as of such Benefit Commencement Date the Participant or beneficiary had
     a Code Section 415 excess benefit provided through a non-qualified plan
     maintained by his or her Participating Employer, and the Participant or
     beneficiary received payment of such excess benefit in a form other than a
     life annuity (based on the Participant's, the beneficiary's or the
     Participant's and beneficiary's life).
     In the event a Terminated Vested Participant originally took payment of his
     benefit partly in the form of a lump-sum cashout and partly in the form of
     an annuity, the annuity (but not the lump-sum cashout) shall be eligible
     for adjustment under Sections 6.3.3 and 6.34 if it is not part of a benefit
     described in Section 6.3.5(a), (b), (c) or (e); provided, however, that the
     adjustment shall be prorated to exclude that portion of the adjustment
     allocable to the benefit paid in a lump-sum. In addition, the limit
     described in Section 6.3.2 of the Plan shall continue to apply to payments
     of benefits for months after December, 1999 if, as of December 31, 1999,
     the benefits were ineligible for adjustment under Sections 6.3.3 and 6.3.4
     under the provisions of this Section 6.3.5.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00005-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00005-of-00352.parquet"}]]