Document:

Unassociated Document

    Exhibit
      10(j)(14)

       

      AMENDMENT
        NO. 13

      TO

      ALLTEL
        CORPORATION PENSION PLAN

      (January
        1, 2001 Restatement)

      

      WHEREAS,
        Alltel Corporation (the "Company") maintains the Alltel Corporation Pension
        Plan, as amended and restated effective January 1, 2001, and as subsequently
        amended (the "Plan"); and

      

      WHEREAS,
        the Company desires further to amend the Plan;

      

      NOW
        THEREFORE, BE IT RESOLVED, that the Company hereby amends the Plan, effective
        as
        set forth herein, in the respects hereinafter set forth:

      

      Effective
        as of November 30, 2005, Section 1.17 of the Plan is amended to provide as
        follows:

      

      1.17 
         Eligible
        Employee

      

      Each
        Employee of the Employer, except

      

      (1)    
        Employees
        whose period of service prior to January 1, 1988 otherwise would have
        commenced after the first day of the calendar month immediately following
        his

               
        60th birthday
        and who did not perform one Hour of Service on or after January 1,
        1988,

      

      (2)    
        Employees
        covered by a collective bargaining agreement between an Employer and a
        representative of such Employees where retirement benefits were the subjec
        

               
        of
        good faith bargaining between the parties, unless it is agreed that such
        Employees would be eligible to participate in the Plan,

      

      (3)    
        Employees
        who are covered by an agreement with the Company which prohibits inclusion
        in
        the Plan,

      

      (4)    
        leased
        employees,

      

      (5)    
        for
        the
        period from May 1, 1993 through the end of the last payroll period
        ending
        prior to January 1, 2005, employees of ALLTEL Publishing
        Corporation,

      

      (6)    
        on
        and
        after May 1, 1993, employees of Sygnis, Inc.,

      

      (7)    
        any
        person who is not treated by the Employer as an employee for purposes of
        Section
        3401 of the Code (without regard to any determination other than by the 
        

               
        Employer that such person is or is not an employee for purposes of Section
        3401
        of the Code and without regard to any retroactive treatment by the Employer
        of

               
        such person as an employee for purposes of Section 3401 of the
        Code),

      

      (8)    
        for
        pay
        periods prior to the first pay period in 2006, any person who is employed
        by an
        operating unit or business operation acquired in connection with the

               
        AGREEMENT AND PLAN OF MERGER dated January 9, 2005, between Alltel Corporation,
        Wigeon Acquisition LLC and Western Wireless Corporation and any 

               
        Employee identified by internal Alltel Corporation payroll codes 540, 544,
        545,
        and 546, or

      

      (9)    
        for
        pay
        periods prior to the first pay period in 2006, any person who is or was employed
        by an operating unit or business operation acquired by the Company or

               
        Controlled Group on or after December 1, 2005.

      

      IN
        WITNESS WHEREOF, the Company, by its duly authorized officer, has caused
        this
        Amendment No. 13 to ALLTEL Corporation Pension Plan (January 1, 2001
        Restatement) to be executed on this 5th day of December, 2005.

       

                                  ALLTEL
        CORPORATION

       

                                  By:  /s/
        Scott T. Ford            

                                  Title: President
        and CEOAMENDMENT NO. 14 TO ALLTEL CORPORATION PENSION PLAN

    Exhibit
      10(j)(15)
       

      AMENDMENT
        NO. 14

      TO

      ALLTEL
        CORPORATION PENSION PLAN

      (January
        1, 2001 Restatement)

      

      WHEREAS,
        Alltel Corporation (the "Company") maintains the Alltel Corporation Pension
        Plan, as amended and restated effective January 1, 2001, and as subsequently
        amended (the "Plan"); and

      

      WHEREAS,
        the Company desires further to amend the Plan;

      

      NOW
        THEREFORE, BE IT RESOLVED, that the Company hereby amends the Plan, effective
        as
        set forth herein, in the respects hereinafter set forth:

      

      Part
        A

      

      1. Effective
        for periods on or after April 22, 2005, the Plan is amended to change all
        references of "ALLTEL" to "Alltel".

      

      2. Effective
        for periods on or after April 22, 2005, Section 1.28 of the Plan is amended
        to
        provide as follows:

      

      Plan

      

      The
        Alltel Corporation Pension Plan, as set forth herein and as may be amended
        from
        time to time. Where the context requires, Plan and provisions herein shall
        refer
        to the provisions of the Plan as in effect as of the relevant time.

      

      Part
        B

      

      3. Effective
        as of December 31, 2004, Section 4.01(c) of Appendix MM to Section 13.37
        of the
        Plan is amended to provide as follows:

      

      
        	 	
                (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.

              

      

                 
        (2)         
(A-1) Monthly
        retirement Benefits for Members who retire from those job classifications
        listed
        in Table I below shall be in accordance with the Pension Band

       assigned
        to the Member's job classification and the provisions of Section (2)(A-6)
        below:

       

      
         

      

       

      TABLE
        I

       

      PENSION
        BAND CLASSIFICATIONS

      (Effective
        January 1, 2005)

       

      
        	 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

              	 

      

      
      

       

       

       

      

      [CONTINUED
        NEXT PAGE]

      
        
          
          

        

        
          2

          
            

          

        

        
          
          

        

      

      

      PENSION
        BAND CLASSIFICATIONS

      (Effective
        October 16, 2001 to December 31, 2004)
        (HISTORICAL)

      

       

      
        	 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**)

              	 

      

       

      * 
        Pension
        Band numbers in parenthesis are applicable only to members who have been
        in the
        job classification continuously from October 15, 1983.

      

      **   This
        Pension Band applies to all Members who are Active Employees as of January
        1,
        2005.

       

      
        
          
          

        

        
          4

          
            

          

        

        
          
          

        

      

       

      (A-2)  
        As
        similarly situated new job classifications are adopted by the Employer, or
        existing job classifications are deleted by the Employer, the

       Committee
        may, by resolution, incorporate such additions or deletions appropriately
        into
        Table I above.

       

      (A-3)  
        The
        retirement Benefit of a Member promoted or transferred to a job classification
        in a higher Pension Band shall be determined for all years

      of
        service on the basis of the monthly Benefit of the higher band after 60
        consecutive months in such band. In the event a period of 60 consecutive
        months
        is not completed subsequent to such promotion or transfer, the monthly Benefit
        shall be determined on the basis of the Pension Band from which such Member
        was
        first promoted or transferred during such 60-month period for all service
        prior
        to such promotion or transfer, plus the monthly Benefit of the band or bands
        to
        which promoted or transferred for all service in such band or bands. For
        purposes of this paragraph, promotions and transfers are defined as changes
        in
        job classification or location involving a change to a higher Pension
        Band.

       

      (A-4)  
        The
        retirement Benefit of a Member who was demoted or transferred to a job
        classification in a lower Pension Band will be determined for all

      years
        of
        service on the basis of the monthly benefit of the higher band, as in effect
        at
        the time of the demotion or transfer, until such time as the monthly Benefit
        of
        the lower band produces a higher benefit, providing the Employee had been
        in the
        higher band for a period of at least 60 consecutive months. If the period
        of
        Credited Service in the higher band was less than 60 consecutive months,
        the
        retirement Benefit for that portion of the Member's Credited Service shall
        be
        determined at the greater of:

       

      the
        then
        current monthly Benefit of the higher band, as in effect at the time of the
        demotion or transfer; or the current monthly Benefit applicable to the lower
        band;

       

      and
        the
        remaining portion of the Member's Credited Service shall be determined at
        the
        current monthly Benefit rate applicable to the lower band. For purposes of
        this
        paragraph, demotions and transfers are defined as changes in job classification
        or location involving a change to a lower Pension Band.

       

      (A-5)  
        The
        retirement Benefit of a Member promoted, demoted, or transferred after
        December 31, 1980, to a job classification listed in Table I
        above

      from
        another job classification not so listed, and who then retires within 60
        months,
        shall be the sum of (i) the retirement Benefit determined under the
        provisions of the Plan other than this Appendix MM as of the last day in
        the
        former non-listed job classification; plus (ii) the amount determined
        under
        the provisions of this subsection (2)(A) for Credited Service in the
        

       

      
        
          
          

        

        
          5

          
            

          

        

        
          
          

        

      

       

      new
        job
        classification. If such Member retires more than 60 months after such promotion,
        demotion, or transfer, the retirement Benefit shall be the greater of
        (i) the amount determined under the provisions of this
        subsection (2)(A) for all years of service, or (ii) an amount
        determined in the manner described above for a Member who retires within
        60 months after such promotion, demotion, or transfer.

       

      (A-6)  
        The
        tables in this Section set forth monthly retirement values per year
        of
        Credited Service for each Pension Band and are applicable to

      retirements
        commencing in the years as specified in the tables. The three columns in
        each
        table set forth values, by year of retirement, to be multiplied by the
        applicable number of years of Credited Service.

       

      (i)    
        The
        rates
        in column (1) are applicable to the first 25 years, or portion
        thereof.

       

      (ii)  
         The
        rates
        in column (2) are applicable only to the next succeeding 5 years, or portion
        thereof (years 25.001 through 30).

       

      (iii)   
        The
        rates
        in column (3) are applicable only to the years in excess of 30.

       

      Monthly
        retirement Benefits shall be equal to the sum of the products of (i), (ii),
        and
        (iii) above.

       

      

       

      

       

      

       

      [CONTINUED
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          6

          
            

          

        

        
          
          

        

      

      TABLE
        II

      OF
        APPENDIX MM

       

      TABLE
        OF
        MONTHLY RETIREMENT BENEFITS

      APPLICABLE
        TO RETIREMENTS COMMENCING DUE TO TERMINATION OF EMPLOYMENT ON OR
        AFTER

      JANUARY
        1, 2005 AND PRIOR TO JANUARY 1, 2006

      

      
        	 	
                (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

              

      

      

       

      
        
          
          

        

        
          7

          
            

          

        

        
          
          

        

      

      TABLE
        II

      OF
        APPENDIX MM

      

      TABLE
        OF
        MONTHLY RETIREMENT BENEFITS

      APPLICABLE
        TO RETIREMENTS COMMENCING DUE TO TERMINATION OF EMPLOYMENT ON OR AFTER

      JANUARY
        1, 2006 AND PRIOR TO JANUARY 1, 2007

      

      
        	 	
                (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

              

      

      

       

      
        
          
          

        

        
          8

          
            

          

        

        
          
          

        

      

      TABLE
        II

      OF
        APPENDIX MM

      

      TABLE
        OF
        MONTHLY RETIREMENT BENEFITS

      APPLICABLE
        TO RETIREMENTS COMMENCING DUE TO TERMINATION OF EMPLOYMENT ON OR AFTER

      JANUARY
        1, 2007 AND SUBSEQUENT YEARS

      

      
        	 	
                (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

              

      

      

       

      
        
          
          

        

        
          9

          
            

          

        

        
          
          

        

      

      

      TABLE
        II

      OF
        APPENDIX MM

      (CONTINUED)

       

      TABLE
        OF
        MONTHLY RETIREMENT BENEFITS

      APPLICABLE
        TO RETIREMENTS COMMENCING JANUARY 1, 2002 THROUGH 

      DECEMBER
        31, 2004 (HISTORICAL)

      

      
        	 	
                (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

              

      

      

      

       

      (B)    
         Reserved.

       

      
        
          	 	
                  (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. 

        

      

       

      4. Effective
        as of September 16, 2005, but only for Participants who incur a Termination
        of
        Employment on or after such date, a new sentence is added to the end of Section
        13.03(c)(ii) of the Plan to provide as follows:

      

      "Current
        Compensation" shall include any salary deferrals to a cash or deferred
        arrangement as defined in Section 401(k) of the Code.

      

      5. Effective
        as of September 16, 2005, but only for Participants who incur a Termination
        of
        Employment on or after such date, a new sentence is added to the end of Section
        13.05(c)(ii) of the Plan to provide as follows:

      

       "Current
        Compensation" shall include any salary deferrals pursuant to a cash or deferred
        arrangement as defined in Section 401(k) of the Code.

      

      PART
        C

      

      6. Effective
        for distributions commencing on or after March 28, 2005, Section 11.06 of
        the
        Plan is amended to provide as follows:

      

      11.06 Payment
        of Small Pensions

       

      Notwithstanding
        any other provision of the Plan (including, but not limited to, any Appendix)
        to
        the contrary, the following shall apply:

       

      
        	 	
                (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 

              

      

       

      
        
          
          

        

        
          11

          
            

          

        

        
          
          

        

      

      
        
          	 	 	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 

              

      

       

      
        
          
          

        

        
          12

          
            

          

        

        
          
          

        

      

      
        
          	 	 	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.

              

      

       

      PART
        D

       

      7. Effective
        beginning as of December 31, 2005, a new subparagraph (L) is added to the
        end of
        paragraph (2) of subsection (d) of Section 1.01 of the Plan to provide as
        follows:

       

      
        	 	
                (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.

              

      

       

      8. Effective
        beginning as of December 31, 2005, subparagraph (H) of paragraph (2) of
        subsection (d) of Section 1.01 of the Plan is amended to provide as
        follows:

       

      
        	 	
                (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).

              

      

       

      
        
          
          

        

        
          13

          
            

          

        

        
          
          

        

      

      
        	 	 	
                (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).

              

      

       

      9. Effective
        beginning as of December 31, 2005, a new Article XI is added to the end of
        Appendix OO to Section 13.38 of the Plan to provide as follows:

       

      ARTICLE
        XI CESSATION
        OF ACCRUALS FOR CERTAIN FORMER BARGAINING
        EMPLOYEES

       

      11.1 Application The
        provisions of this Article XI are effective beginning as of December
        31,
        2005, and shall apply to an individual to whom Article IX and Article X are
        not
        applicable and who prior to December 31, 2005 was an Employee covered by
        a
        collective bargaining agreement providing for coverage under this
        Appendix OO and who on December 31, 2005 is not an Employee covered
        by a
        collective bargaining agreement providing for coverage under this Appendix
        OO.

       

      11.2
         Cessation
        of Benefit Accruals

       

      (a) For
        periods after December 31, 2005, there shall be no benefit accruals under
        this
        Appendix OO (including, but not limited to, Schedule I to Appendix OO)
        with respect to an Employee described in Section 11.1, including,
        but not
        limited to, any crediting of Accredited Service under this Appendix OO
        (including, but not limited to, "GTE Service" under Schedule I to
        Appendix OO) with respect to an Employee described in
        Section 11.1.

       

      
        
          
          

        

        
          14

          
            

          

        

        
          
          

        

      

      (b) Notwithstanding
        the provisions of paragraph (a) of this Section 11.2:

       

      (i) Reserved.

       

      (ii) An
        Employee described in Section 11.1 shall be credited with Accredited Service
        under this Appendix OO for periods after December 31, 2005, solely
        for
        eligibility purposes under Sections 4.3, 4.4, and 4.5, and if applicable,
        eligibility purposes under subsection (b) of Section 5.1.

       

                            
            (iii) For
        an Employee described in
        Section 11.1 who is eligible for a Service Pension under Section 5.1 and
        begins
        receiving his Service Pension as of 

      any
        date
        on or after his Normal Retirement Date, the following shall apply: 
        The
        amount determined under subsection (a) of Section 5.1 shall not be less than
        the
        amount the Employee would receive if the Employee's benefit were determined
        under Section 5.3 with respect to the Employee's Accredited Service for
        employment prior to January 1, 2006.

       

      (iv) For
        an
        Employee described in Section 11.1 who is eligible for a Service Pension
        under Section 5.1 and who begins receiving his Service Pension as
        of any
        date that precedes his Normal Retirement Date, the following shall apply:
        The
        amount determined under subsection (a) of Section 5.1 shall not be
        less
        than the amount the Employee would receive if the Employee's benefit commencing
        at or after his Normal Retirement Date were determined under Section 5.3
        with respect to the Employee's Accredited Service for employment prior to
        January 1, 2006. If the Employee has an accrued benefit under this Appendix
        OO
        that is equal to or greater than the applicable amount determined under
        subsection (c) of Section 5.1 with respect to the Employee's Accredited
        Service for employment prior to January 1, 2006, the amount determined under
        subsection (b) of Section 5.1 shall not be less than the applicable
        amount
        determined under subsection (c) of Section 5.1 with respect to the
        Employee's Accredited Service for employment prior to January 1,
        2006.

       

      (v) An
        Employee described in Section 11.1 who becomes covered by a KY collective
        bargaining agreement shall accrue benefits under this Appendix OO in the
        manner
        and to the extent, if any, provided for an Employee covered by a KY collective
        bargaining agreement.

       

      
      

      (vi) For
        purposes of this paragraph (b), the terms "Alltel collective bargaining
        agreement," "ALIANT collective bargaining agreement," and "KY collective
        bargaining agreement" (and variations of such terms) shall have the meanings
        given those terms in paragraph (1) of subsection (d) of
        Section 1.01 of the Plan.

       

      11.3. Overriding
        Provisions
        The
        provisions of this Article XI shall apply notwithstanding any other
        provision of the Plan to the contrary.

       

      10. Effective
        beginning as of December 31, 2005, the last sentence of subparagraph (i)
        of
        paragraph (b) of Section 8.2 of Appendix OO to the Plan is amended to provide
        as
        follows:

       

      
        
          
          

        

        
          15

          
            

          

        

        
          
          

        

      

      For
        an
        Employee who is described in Section 8.1 and to whom subsection (a) of Section
        7.7 of this Appendix OO applies, subsection (a) of Section 7.7 of this Appendix
        OO shall be applied by taking into account amounts earned after December
        31,
        2002 and prior to January 1, 2006 in determining the Employee's "Total Monthly
        Compensation" (as defined in and used for purposes of Article XXII of the
        Former
        Plan).

      
         

        11. Effective
          beginning as of December 31, 2005, the last sentence of subparagraph (i)
          of
          paragraph (b) of Section 9.2 of Appendix OO to Section 13.38 of the Plan
          is
          amended to provide as follows:

      

       

      For
        an
        Employee who is described in Section 9.1 and to whom subsection (a) of Section
        7.7 of this Appendix OO applies, subsection (a) of Section 7.7 of this Appendix
        OO shall be applied by taking into account amounts earned after December
        31,
        2003 and prior to January 1, 2006 in determining the Employee's "Total Monthly
        Compensation" (as defined in and used for purposes of Article XXII of the
        Former
        Plan).

       

      12. Effective
        beginning as of December 31, 2005, the last sentence of subparagraph (i)
        of
        paragraph (b) of Section 10.2 of Appendix OO to Section 13.38 of the Plan
        is
        amended to provide as follows:

       

      For
        an
        Employee who is described in Section 10.1 and to whom subsection (a) of Section
        7.7 of this Appendix OO applies, subsection (a) of Section 7.7 of this Appendix
        OO shall be applied by taking into account amounts earned after December
        31,
        2004 and prior to January 1, 2006 in determining the Employee's "Total Monthly
        Compensation" (as defined in and used for purposes of Article XXII of the
        Former
        Plan).

       

      13. Effective
        beginning as of December 31, 2005, clause (i) of paragraph (b) of Section
        2 of
        Article VII of Appendix T of Section 13.19 of the Plan is amended to provide
        as
        follows:

       

      (i)
        The
        Average Annual Compensation of an Employee described in clause (i), clause
        (ii),
        or clause (iii) of Section 1 of this Article VII shall take into account
        amounts
        earned on and after March 5, 1995 and prior to January 1, 2006, or with respect
        to an Employee described in clause (iii) of Section 1 of this Article VII,
        after
        the date of his Change in Employment Status and prior to January 1, 2006
        that
        would be included in the Employee's Average Annual Compensation, if any,
        but for
        the provisions of this Article VII or subsection (d) of Section 1.01 of the
        Plan. Furthermore, the "GTE Compensation" (as defined in Paragraph 1.g. of
        Attachment I to Appendix T) of an Employee described in clause (i), clause
        (ii),
        or clause (iii) of Section 1 of this Article VII shall take into account
        amounts
        earned on and after March 5, 1995 and prior to January 1, 2006, or, with
        respect
        to an Employee described in clause (iii) of Section 1 of this Article VII,
        after
        the date of his Change in Employment Status and prior to January 1, 2006
        that
        would be included in the Employee's "GTE Compensation" (as defined in Paragraph
        1.g. of Attachment I to Appendix T), if any, but for the provisions of this
        Article VII or subsection (d) of Section 1.01 of the Plan.

       

      14. Effective
        beginning as of December 31, 2005, a new Article XXIV is added to the end
        of the
        Plan to provide as follows:

       

      ARTICLE
        XXIV

      CLOSING
        OF PARTICIPATION AND CESSATION OF ACCRUALS

       

      24.01  
         Closing
        of Participation

       

      
        
          
          

        

        
          16

          
            

          

        

        
          
          

        

      

      
        	 	 	
                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

              

      

       

      (a)      
        Notwithstanding
        any other provision of the Plan to the contrary, except as provided for a
        Participant described in paragraph (b) of this Section 24.02 and as

      provided
        for a Participant who is covered by a collective bargaining agreement providing
        for coverage under the Plan, for periods after December 31, 2005, there shall
        be
        no further benefit accruals under the Plan.

       

      By
        way of
        illustration and not of limitation, the Participant's Accrued Pension under
        Section 1.01(b) and/or Section 1.01(c) shall be determined as if the

      Participant's
        employment with the Controlled Group terminated as of the earlier of December
        31, 2005 or the date of the Participant's Termination of Employment and based
        on
        the Participant's Average Monthly Compensation (or other compensation) and
        Benefit Service (or other service) as of the earlier of December 31, 2005
        or the
        date of the Participant's Termination of Employment. The cessation of benefit
        accruals under this Section 24.02 shall not affect the crediting of Vesting
        Years of Service (or other service) toward eligibility for an Early Retirement
        Pension under Section 10.02 or a deferred Vested Pension under Section 10.04
        (or
        other early retirement pension, deferred vested pension or other benefit
        for
        which eligibility is limited by service).

       

      (b)      
        For
        a
        person who is an Employee (other than as a leased employee) on December 31,
        2005, who is a Participant as of December 31, 2005, who has attained 40

      years
        of
        age as of December 31, 2005, and who has two or more Vesting Years of Service
        as
        of December 31, 2005, the following shall apply: Except as provided for a
        Participant who is covered by a collective bargaining agreement providing
        for
        coverage under the Plan, for periods after the earlier of December 31, 2010
        or
        the date of such Participant's Termination of Employment, there shall be
        no
        further benefit accruals under the Plan for such Participant.

       

      By
        way of
        illustration and not of limitation, the Participant's Accrued Pension under
        Section 1.01(b) and/or Section 1.01(c) shall be determined as if the

      Participant's
        employment with the Controlled Group terminated as of the earlier of December
        31, 2010 or the date of the Participant's Termination of Employment and based
        on
        the Participant's Average Monthly Compensation (or other compensation) and
        Benefit Service (or other service) as of the earlier of December 31, 2010
        or the
        date of the Participant's Termination of Employment. The cessation of benefit
        accruals under this Section 24.02 shall not affect the crediting of Vesting
        Years of Service (or other service) toward eligibility for an Early Retirement
        Pension under Section 10.02 or a deferred Vested Pension 

       

      
        
          
          

        

        
          17

          
            

          

        

        
          
          

        

      

       

      under
        Section 10.04 (or other early retirement pension, deferred vested pension
        or
        other benefit for which eligibility is limited by service).

       

      PART
        E

       

      15. Effective
        for distributions commencing on or after January 1, 2006, Section 10.01LL(b)
        of
        Appendix LL to Section 13.37 of the Plan is amended to provide as
        follows:

      

      (b)       With
        respect to the Participant's Aliant Benefit: A Participant whose Retirement
        occurs on or after his Normal Retirement Date shall be eligible for a normal
        retirement 

          Pension
        commencing with the first day of the month following his Normal Retirement
        Date
        with respect to his Aliant Benefit in an amount equal to his Aliant
        Benefit.

      

      16. Effective
        for distributions commencing on or after January 1, 2006, the first sentence
        of
        the second paragraph of Section 10.02LL(d) of Appendix LL to Section 13.37
        of
        the Plan is amended to provide as follows:

      

      The
        "Early Retirement Benefit" shall be monthly payments commencing as early
        as the
        first day of the month following the Participant's early retirement date
        or on
        the first day of the month following the exhaustion of any Employer-financed
        disability benefits and in an amount equal to his Aliant Benefit.

      

      17. Effective
        January 1, 2006, but only for Participants who incur a Termination of Employment
        on or after such date, the first sentence of Section 10.03 of the Plan is
        amended to provide as follows:

      

      A
        Participant who is covered by a collective bargaining agreement providing
        for
        coverage under the Plan, has 10 or more Vesting Years of Service, and has
        a
        Termination of Employment due to his Total and Permanent Disability prior
        to the
        attainment of age 65 shall be eligible for a Disability Retirement Pension
        until
        the earlier of (1) the earlier of (i) the death of such retired Participant
        or
        (ii) the retired Participant's recovery from his Total and Permanent Disability,
        or (2) the retired Participant begins to receive an Early Retirement Pension
        or
        Normal Retirement Pension.

      

      18. Effective
        January 1, 2006, but only for Participants who incur a Termination of Employment
        on or after such date, Section 13.05(e) of the Plan is amended to provide
        as
        follows:

      

      (e)      
        Minimum
        Disability Retirement Pension.
        - For a
        Participant who is covered by a collective bargaining agreement providing
        for
        coverage under the Plan, and who, upon 

      his
        Disability Retirement, has attained age 45 and completed 10 Vesting Years
        of
        Service, a monthly amount calculated in accordance with subsection (d)
        above.

      

      19. Effective
        January 1, 2006, but only for Participants who incur a Termination of Employment
        on or after such date, Section 10.03Q of Appendix Q to Section 13.17 of the
        Plan
        is amended to provide as follows:

      

      10.03Q    
         Reserved.

      

      
            

          18

          
            

          

        

        
          
          

        

      

      20. Effective
        January 1, 2006, but only for Participants who incur a Termination of Employment
        on or after such date, Section 10.03S of Appendix S to Section 13.19 of the
        Plan
        is amended to provide as follows:

      

      10.03S  
          Reserved.

      

      21. Effective
        January 1, 2006, but only for Participants who incur a Termination of Employment
        on or after such date, Section 4 of Article IV of Appendix T to Section 13.19
        of
        the Plan is amended to provide as follows:

      

      4.    
        Reserved.

      

      22. Effective
        January 1, 2006, but only for Participants who incur a Termination of Employment
        on or after such date, Section 4.4 of Article IV of Appendix OO to Section
        13.38
        of the Plan is amended to provide as follows:

                       
        

                      
        4.4      Disability
        Retirement
        Any
        Employee covered by a collective bargaining agreement providing for coverage
        under the Plan with 15 or more years of Accredited Service shall be entitled
        to
        a Disability Pension if he becomes Disabled. The normal Pension Commencement
        Date of the Disability Pension shall be the first day of the month next
        following the Employee's Normal Retirement Date. However, the Employee may
        elect, in accordance with Section 6.8 to have his Disability Pension commence
        as
        of the first day of any month preceding his Normal Retirement Date.

      

      23. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 13.08(g) of the Plan is amended to provide as
        follows:

      

      (g)           Minimum
        Death Benefit
        - The
        surviving spouse, if any, of a Participant who an Employee covered by a
        collective bargaining agreement providing for coverage under

      the
        Plan
        or who on his Termination of Employment was an Employee covered by a collective
        bargaining agreement providing for coverage under the Plan and who dies prior
        to
        commencement of his Pension but after (i) his Normal Retirement Date or (ii)
        after having attained 10 or more Vesting Years of Service shall be entitled
        to
        receive a Qualified Preretirement Survivor Annuity based on the assumption
        that
        the Participant retired on the date of his death with a Pension determined
        under
        the provisions of subsection (c), (d) or (f) above, as applicable.

      

      24. Effective
        January 1, 2006, for distributions commencing on or after that date, Section
        10.04Q(f)(i) of Appendix Q to Section 13.17 of the Plan is amended to provide
        as
        follows:

      

      (f)(i) 
          A
        former
        Participant who has at least 5 Vesting Years of Service but who is not eligible
        for a Normal Retirement Pension, an Early Retirement Pension, or a
        Disability

      Retirement
        Pension shall be entitled to a Deferred Vested Pension with respect to his
        SLT
        Benefit. The monthly Pension of a former Participant eligible for a Deferred
        Vested Pension with respect to his SLT Benefit shall be equal to his Accrued
        Pension attributable to his SLT Benefit. The Deferred Vested Pension with
        respect to the SLT Benefit of a former Participant shall commence as of the
        first day of the month coinciding with or next following his attainment of
        age
        65, except that a former Participant who has attained age 55 may elect to
        commence as of the first day of any month which is prior to his Normal
        Retirement Date and after he attains age 55, but if his Deferred Vested Pension
        

       

       

      
        
          
          

        

        
          19

          
            

          

        

        
          
          

        

      

      attributable
        to his SLT Benefit commences prior to his Normal Retirement Date, it shall
        be
        actuarially reduced from Normal Retirement Date to the early commencement
        date
        on the basis of the assumptions used to determine Actuarial Equivalence under
        Section 1.03Q.

      

      25. Effective
        January 1, 2006, a new paragraph is added to the end of Section 11.05Q of
        Appendix Q to Section 13.17 of the Plan to provide as follows:

      

      If
        both
        the Participant and the Beneficiary (or beneficiaries) with respect to his
        SLT
        Benefit designated by him die after the date that the Participant's SLT Benefit
        commences under the Plan, but before the full payment has been effected under
        any option under this Appendix Q providing for payments for a period certain,
        the commuted value of the payments for the remainder of the period certain
        shall
        be paid in a lump sum to any contingent beneficiary designated by the
        Participant, or if the Participant has not designated a contingent beneficiary,
        the contingent beneficiary designated by the Beneficiary with respect to
        his SLT
        Benefit; provided, however, that if no person so designated is living upon
        the
        occurrence of such contingency, then the remaining death benefits, if any,
        shall
        be payable to the estate of such Beneficiary with respect to his SLT Benefit
        in
        a lump sum.

      

      26. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 12.01Q of Appendix Q to Section 13.17 of the Plan is amended
        to
        provide as follows:

      

      12.01Q      Death
        Prior to Pension Commencement

      

      The
        provisions for determining the monthly Qualified Preretirement Survivor Annuity
        under subsections (a)-(e) of Section 12.01 shall be applied separately to
        the
        Accrued Pension of the Participant attributable to his SLT Benefit. In
        determining the monthly Qualified Preretirement Survivor Annuity with respect
        to
        his SLT Benefit, calculation of the SLT Benefit and references to the time
        and
        form of payment with respect to the SLT Benefit shall be determined under
        this
        Appendix Q (including applying the age and service requirements and benefit
        calculation provisions of Sections 10.02(c)Q and 10.04Q, as applicable, and
        the
        deemed form of payment of 11.01(b)Q(b)(2).

      

      27. Effective
        January 1, 2006, for distributions commencing on or after that date, Section
        10.04S(h) of Appendix S to Section 13.19 of the Plan is amended to provide
        as
        follows:

      

      (h)   Reserved.

      

      28. Effective
        January 1, 2006, Section 10.04S(i) of Appendix S to Section 13.19 of the
        Plan is
        amended to provide as follows

      

      (i)  
Reserved.

      

      29. Effective
        January 1, 2006, Section 10.04S(j) of Appendix S to Section 13.19 of the
        Plan is
        amended to provide as follows

      

      (j)   Reserved.

      

      
        
          
          

        

        
          20

          
            

          

        

        
          
          

        

      

      30. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 6.a of Attachment I to Appendix S to Section 13.19 of the Plan
        is
        amended to provide as follows:

      

      a.   Reserved.

      

      31. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 5.a of Attachment II to Appendix S to Section 13.19 of the
        Plan is
        amended to provide as follows:

      

      a.   Reserved.

      

      32. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 12.01S(g) of Appendix S to Section 13.19 of the Plan is amended
        to
        provide as follows:

      

      (g)    
        The
        normal Pension Commencement Date of a Qualified Preretirement Survivor Annuity
        shall be the first day of the month next following the later of the deceased
        Participant's Normal Retirement Age or the date of his death. However, his
        surviving Spouse may elect to commence a Qualified Preretirement Survivor
        Annuity with respect to the Participant's GTE Benefit at any time prior to
        the
        date the deceased Participant would have attained his Normal Retirement Age,
        but
        in no event earlier than the earliest date on which the deceased Participant
        could have elected to receive a retirement pension if he had not died and
        had
        earned no additional Benefit Service or Accredited Service under the Plan.
        The
        provisions of subsection (c) of Section 12.01 shall not apply with respect
        to a
        Participant's GTE Benefit.

      

      33. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 12.01S(h) of Appendix S to Section 13.19 of the Plan is amended
        to
        provide as follows:

       

      (h) 
         If
        a
        Spouse elects, in accordance with paragraph (g) of this
        Section 12.01S, to have the Qualified Preretirement Survivor Annuity
        with
        respect to the deceased Participant's

      GTE
        Benefit attributable to the GTE Telephone Operations Salaried Pension Plan
        commence as of a date preceding the deceased Participant's Normal Retirement
        Age, the amount of such Qualified Preretirement Survivor Annuity shall be
        reduced in accordance with subparagraph (ii) of paragraph (c) of this Section
        10.02S if the deceased Participant had met the age and service requirements
        for
        an Early Retirement Pension with respect to his GTE Benefit attributable
        to the
        GTE Telephone Operations Salaried Pension Plan at his Termination of Employment;
        otherwise, the Qualified Preretirement Survivor Annuity with respect to the
        deceased Participant's GTE Benefit attributable to the GTE Telephone Operations
        Salaried Pension Plan shall be reduced for early commencement in accordance
        with
        the appropriate factor in Table I - Early Commencement Factors for
        Deferred
        Vested Benefits.

      

      34. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 12.01S(i) of Appendix S to Section 13.19 of the Plan is amended
        to
        provide as follows:

       

      
        
          
          

        

        
          21

          
            

          

        

        
          
          

        

      

      (i)    
        If
        a
        Spouse elects, in accordance with paragraph (g) of this
        Section 12.01S, to have the Qualified Preretirement Survivor Annuity
        with
        respect to the deceased 

      Participant's
        GTE Benefit attributable to the GTE South Incorporated (Southeast) Plan for
        Hourly-Paid Employees' Pensions commence as of a date preceding the deceased
        Participant's Normal Retirement Age, the amount of such Qualified Preretirement
        Survivor Annuity shall be reduced in accordance with subparagraph (ii)
        of
        paragraph (d) of this Section 10.02S if the deceased Participant
        had
        met the age and service requirements for an Early Retirement Pension with
        respect to his GTE Benefit attributable to the GTE South Incorporated
        (Southeast) Plan for Hourly-Paid Employees' Pensions at his Termination of
        Employment; otherwise, the Qualified Preretirement Survivor Annuity with
        respect
        to the deceased Participant's GTE Benefit attributable to the GTE South
        Incorporated (Southeast) Plan for Hourly-Paid Employees' Pensions shall be
        reduced for early commencement in accordance with the appropriate factor
        in
        Table I - Early Commencement Factors for Deferred Vested
        Benefits.

      

      35. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 4(b) of Article V of Appendix T to Section 13.19 of the Plan
        is
        amended to provide as follows:

       

      (b)  
          The
        normal Pension Commencement Date of a Spouse's Pension shall be the first
        day of
        the month next following the later of the deceased Employee's Normal  
        

       
        Retirement Date
        or
        the date of his death. However, his surviving Spouse may elect, in accordance
        with Section 8 of Article VI of this Appendix T, to commence that
        the

        Pension
        Commencement Date shall be the first day of any month before the deceased
        Employee's Normal Retirement Date and after the month of the Employee's
        death,  

       
        provided that the Pension Commencement Date shall not be earlier than the
        earliest date on which the deceased Employee could have elected to receive
        a
        Pension if he

       
        had not died and had earned no additional Accredited Service under the
        Plan.

      

      36. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 4(c) of Article V of Appendix T to Section 13.19 of the Plan
        is
        amended to provide as follows:

       

      (c)    
         If
        a
        Spouse elects, in accordance with subsection (b) above, to have the
        Spouse's Pension commence as of a date preceding the deceased Employee's
        Normal
        Retirement

       
        Date, the amount of the Spouse's Pension (1) shall be reduced in accordance
        with
        paragraph (b) of Section 1 of Article V of this Appendix T
        if the deceased Participant  

       
        had met the age and service requirements for Early Retirement specified in
        Section 3 of Article IV of this Appendix T at the time
        his
        employment terminated with the

       
        Company and the Affiliates, and (2) otherwise, shall be reduced for
        early
        commencement in accordance with the appropriate factor in Table I
        - Early
        Commencement 

       
        Factors for Deferred Vested Benefits, except that the factor shall be 100%
        in
        the case of a Disability Retirement with respect to the Participant's GTE
        Benefit attributable 

       
        to
        the GTE South Incorporated (Southeast) Plan for Hourly-Paid Employees'
        Pensions.

      

      37. Effective
        January 1, 2006, for distributions commencing on or after that date, Section
        4(d) of Article V of Appendix T to Section 13.19 of the Plan is amended to
        provide as follows:

       

       

      
        
          
          

        

        
          22

          
            

          

        

        
          
          

        

      

            
        (d)    
        Reserved.

       

      38. Effective
        January 1, 2006, Section 4(e) of Article V of Appendix T to Section 13.19
        of the
        Plan is amended to provide as follows:

      

      (e)    
        Reserved.

      

      39. Effective
        January 1, 2006, Section 4(f) of Article V of Appendix T to Section 13.19
        of the
        Plan is amended to provide as follows:

      

      (f)    
        Reserved.

      

      40. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 5.a of Attachment I to Appendix T to Section 13.19 of the Plan
        is
        amended to provide as follows:

      

      a.    
        Reserved.

      

      41. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 5.4(b) of Appendix OO to Section 13.38 of the Plan is amended
        to
        provide as follows:

       

      (b)  
        In
        the
        case of a participant who is covered by a collective bargaining agreement
        providing for coverage under the Plan who dies before his Normal Retirement
        Date
        while

      in
        the
        service of a Control Group Affiliate (even if his death occurs during the
        period
        of Accredited Service described in Section 3.6(d)), the Spouse may elect,
        in
        accordance with Section 6.8, that the Pension Commencement Date of the Spouse's
        Pension shall be the first day of any month before the participant's Normal
        Retirement Date and after the month of the participant's death. The annual
        amount of a Spouse's Pension that commences before the participant's Normal
        Retirement Date in accordance with this subsection (b) shall not be reduced
        on
        account of such early commencement.

      

      42. Effective
        January 1, 2006, but only with respect to deaths occurring on or after such
        date, Section 5(a) of Schedule I to Appendix OO to Section 13.38 of the Plan
        is
        amended to provide as follows:

      

      (a)   
        An
        Employee covered by a collective bargaining agreement providing for coverage
        under the Plan who is a Contel Participant shall be eligible under this Appendix
        OO to receive any ancillary benefit that is part of a Transitional Benefit
        or
        Special Minimum Benefit provided under Articles 14 and 15 of the Contel Plan,
        including, but not limited to, the Special Surviving Spouse Benefit that
        is
        provided for in Section 14.5 of the Contel Plan, but only with respect to
        the
        Contel Participant's Transitional Benefit or Special Minimum Benefit that
        has
        accrued as of January 31, 1993.

      

      43. Effective
        for distributions commencing on or after April 1, 2006, Section 1.03 of the
        Plan
        is amended to provide as follows:

      

      1.03    
        Actuarial
        Equivalent

       

       

      
        
          
          

        

        
          23

          
            

          

        

        
          
          

        

      

       

      Effective
        with respect to distributions commencing on or after April 1, 2006 and any
        single sum (lump sum) payment made as of a date on or after April 1,
        2006:

       

        
        (a)        Any
        determination of actuarial equivalence required by the provisions of the
        Plan
        involving a Retirement, termination or death shall be made on the basis of
        tables

                
        prescribed from time to time by the Plan's Actuary; provided, however,
        that:

       

         
        (i)        With
        respect to a Non-Transitioned Participant (as hereinafter defined): Except
        as
        otherwise provided herein, actuarial equivalence of single sums shall be
        

         
        determined on the basis of the Applicable Mortality Table and the Applicable
        Interest Rate, except that a single sum distribution to a Participant shall
        not
        be   

         
        less than the single sum distribution amount determined on the basis of the
        GA-1951 Mortality Table projected to 1975 by Scale C with interest
        at 8%
        per  

      annum based
        on the Participant's Accrued Pension as of December 31, 1996 (and
        based on
        the Participant's age at the annuity starting date). In making a determination
        under this paragraph (i) with respect to an annuity with a deferred commencement
        date, consideration shall not be given to any benefits provided under
        Article XII.

      
      

       

      (ii)     
         With
        respect to a Transitioned Participant (as hereinafter defined): Except as
        otherwise provided herein, actuarial equivalence of single sums shall be
        

      determined
        on
        the
        basis of the Applicable Mortality Table and the Applicable Interest Rate,
        except
        that a single sum distribution to a Participant shall not be less than the
        single sum distribution amount determined on the basis of the GA-1951 Mortality
        Table projected to 1975 by Scale C with interest at 8% per annum based
        on
        the Participant's Accrued Pension as of the last day of the last Plan Year
        ending prior to January 1, 2000 (and based on the Participant's age
        at the
        annuity starting date). In making a determination under this paragraph (ii)
        with
        respect to an annuity with a deferred commencement date, consideration shall
        not
        be given to any benefits provided under Article XII.

       

      (iii)     
        Except
        as
        otherwise provided herein, any other actuarial equivalence shall be determined
        as follows: (A) for a Participant whose employment at his date of 

      Termination
        of Employment was covered by a collective bargaining agreement providing
        for
        coverage under the Plan, on the basis of the 1951 Basic Annuity Table projected
        to 1965 by Scale C with interest at 5% per annum and (B) for all other
        participants, on the basis of the RP-2000 Mortality Table for Combined Healthy
        lives equally weighted for male and female mortality projected to 2007, assuming
        25% blue collar and 75% white collar employee participation, with interest
        at 5%
        per annum.

       

      (iv)    
         For
        purposes of this subsection (a), the term "Transitioned Participant"
        shall
        mean a Participant who, on the earlier of the day immediately preceding the
        date

      of
        execution of Amendment No. 7 to ALLTEL Corporation Pension Plan (January
        1, 1994
        Restatement) or the last date on which he was an employee of a member of
        the
        Controlled

       

      
        
          
          

        

        
          24

          
            

          

        

        
          
          

        

      

       

      Group,
        was covered by a collective bargaining agreement that provided for his
        particiation in the Plan, and the term "Non-Transitioned Participant" shall
        mean
        any Participant who is not a Transitioned Participant.

       

        
        (b)        For
        the
        purpose of Section 8.01, the present value of an Employee's accrued
        pension
        shall be on the basis of the RP-2000 Mortality Table for Combined
        Healthy

      lives equally
        weighted for male and female mortality projected to 2007, assuming 25% blue
        collar and 75% white collar employee participation, with interest at 5% per
        annum.

       

        
        (c)        Effective
        with respect to distributions made on or after January 1, 1988, actuarial
        equivalence of any single sum distribution payable prior to a Participant's
        Normal

                 
        Retirement Age shall be determined as the present value of the single life
        annuity normal retirement form of benefit.

       

      44. Effective
        for distributions commencing on or after April 1, 2006, Section 1.03Q(3)
        of
        Appendix Q to Section 13.15 of the Plan is amended to provide as
        follows:

       

            
        (3)           Other
        Purposes

      

      Except
        as
        otherwise provided herein, actuarial equivalence for other purposes under
        the
        Plan with respect to a Participant's SLT Benefit shall be determined using
        the
        RP-2000 Mortality Table for Combined Healthy lives equally weighted for male
        and
        female mortality projected to 2007, assuming 25% blue collar and 75% white
        collar employee participation, with interest at 5% per annum.

      

      45. Effective
        for distributions commencing on or after April 1, 2006, a new paragraph is
        added
        to the end of Section 23.02 of the Plan to provide as follows:

      

      Notwithstanding
        the foregoing provisions of this Section 23.02, any optional form of benefit
        that is eliminated (including through a change in the definition of actuarial
        equivalence) on or after January 1, 2001 under the Plan shall be considered
        as
        eliminated for a similarly-situated Participant who has had a Termination
        of
        Employment prior to the date of elimination of the optional form and for
        whom
        the optional form of benefit payable was payable under the Plan or prior
        provisions of the Plan. Without limiting the foregoing, (i) a Participant
        who
        has had a Termination of Employment prior to April 1, 2006 and who at the
        date
        of his Termination of Employment was not covered by a collective bargaining
        agreement providing coverage under the Plan and for whom the predecessor
        to
        Section 1.03 was applicable shall have any optional form of benefit payable
        commencing on or after April 1, 2006 determined in accordance with Section
        1.03,
        and (ii) a Participant who has had a Termination of Employment prior to April
        1,
        2006 and for whom the predecessor to Section 1.03Q of Appendix Q to Section
        13.15 (including provisions of the Former Plan as defined in Appendix Q to
        Section 13.15) was applicable shall have any optional form of benefit payable
        commencing on or after April 1, 2006 determined in accordance with Section
        1.03Q
        of Appendix Q to Section 13.15.

      

      46. Effective
        for distributions commencing on or after April 1, 2006, Section 11.05(a)(4)
        of
        the Plan is amended to provide as follows:

      

      
        
          
          

        

        
          25

          
            

          

        

        
          
          

        

      

      (4)       
        Option
        D:
        The following Option D is only available with respect to a Participant who
        was
        an Employee covered by a collective bargaining agreement providing
        coverage

          
        under the Plan at his Termination of Employment: A reduced Pension payable
        during the joint lifetime of the Participant and the Participant's Spouse,
        and
        continuing   

          
        thereafter in the same reduced amount for the life of the Spouse, or in the
        original unreduced amount for the life of the Participant.

      

      47. Effective
        for distributions commencing on or after April 1, 2006, Section 11.05(a)(5)
        of
        the Plan is amended to provide as follows:

      

      (5)       
        Option
        E:
        The following Option E is only available with respect to a Participant who
        was
        an Employee covered by a collective bargaining agreement providing
        coverage

       under
        the
        Plan at his Termination of Employment: A reduced Pension payable during the
        joint lifetime of the Participant and the Participant's Spouse, and
        continuing   

       thereafter
        in an amount which is 50% of that reduced amount for the life of the Spouse,
        or
        in the original unreduced amount for the life of the Participant.

      

      48. Effective
        for distributions commencing on or after April 1, 2006, Section 5.6.3 of
        Appendix I to Section 13.09 of the Plan is amended to provide as
        follows:

       

      5.6.3   
        Joint
        and Reduced Survivor Annuity.
        This
        option provides for reduced pension payments to and for the life of the
        Participant and for the continuance of pension

      payments,
        if the Participant is survived by the contingent annuitant designated in
        accordance with Section 7.2 of this Appendix I, equal to 50% of such reduced
        pension amount for the then remaining life of the contingent annuitant. This
        option is the normal form of payment for a married Participant if the individual
        who was the Participant's spouse on his Annuity Starting Date is his contingent
        annuitant.

      

      49. Effective
        for distributions commencing on or after April 1, 2006, Section 11.05S(g)(1)
        of
        Appendix S to Section 13.19 of the Plan is amended to provide as
        follows:

      

      (1)    A
        reduced
        level Pension payable for the life of the Participant, and continuing thereafter
        in an amount equal to 100%, 50% or 33-1/3%, as elected by the Participant,
        for
        the

      life
        of
        the Participant's Spouse or other designated Beneficiary, reduced in accordance
        with Table II - Joint and Survivor Factors.

      

      50. Effective
        for distributions commencing on or after April 1, 2006, Section 6(a) of Article
        V of Appendix T of Section 13.19 of the Plan is amended to provide as
        follows:

      

      (a)    
        Under
        the
        Joint-Survivor Pension, a reduced amount shall be payable to the Retired
        Employee for his lifetime. The Beneficiary, if surviving at the Retired
        Employee's

      death,
        shall be entitled to receive thereafter a lifetime survivor benefit in an
        amount
        equal to 100%, 50%, or 33-1/3%, as elected by the Employee, of the reduced
        amount which had been payable to the Retired Employee, determined without
        regard
        to subsection (d) of Section 1 of this Article V of this Appendix T, subject
        however to further reduction by the annual amount of the survivor benefit,
        if
        any payable to the Beneficiary from any Other Pension Plan.

      

      
        
          
          

        

        
          26

          
            

          

        

        
          
          

        

      

      51. Effective
        for distributions commencing on or after April 1, 2006, Section 5.5(b)(i)
        of
        Appendix OO to Section 13.38 of the Plan is amended to provide as
        follows:

      

      (i)    
        The
        Qualified Joint and Survivor Annuity payable by default under subsection
        (a)(i),
        above, shall be a Joint-Survivor Pension under which a 50-percent
        survivor

      annuity
        is payable to the participant's Spouse as Beneficiary. A participant who
        is
        married on his Pension Commencement Date may elect to waive the default
        Qualified Joint and Survivor Annuity in favor of an alternative form of
        Qualified Joint and Survivor Annuity, which shall be a Joint-Survivor Pension
        under which a 100-percent survivor annuity is payable to the participant's
        Spouse as Beneficiary. A participant who is covered by a collective bargaining
        agreement providing for coverage under the Plan and who is married on his
        Pension Commencement Date also may elect to waive the default Qualified Joint
        and Survivor Annuity in favor of an alternative form of Qualified Joint and
        Survivor Annuity, which shall be a Joint-Survivor Pension under which a
        66-2/3-percent annuity is payable to the participant's Spouse as Beneficiary.
        In
        addition, a participant who is married on his Pension Commencement Date may
        elect to waive the default Qualified Joint and Survivor Annuity in favor
        of a
        single life annuity or an optional form of benefit described in Section
        5.6.

      

      52. Effective
        for distributions commencing on or after April 1, 2006, Section 5.6(a)(i)
        of
        Appendix OO to Section 13.38 of the Plan is amended to provide as
        follows:

      

      (i)
   
Under
        the
        Joint-Survivor Pension, a reduced amount shall be payable to the Retired
        Employee for his lifetime. The Beneficiary, if surviving at the Retired

      Employee's
        death,
        shall be entitled to receive thereafter a lifetime survivor benefit in an
        amount
        equal to 100 percent, 50 percent, or 33-1/3 percent, as elected by the Employee,
        of the reduced amount that had been payable to the Retired Employee. An Employee
        who is covered by a collective bargaining agreement providing for coverage
        under
        the Plan also may elect a lifetime survivor benefit in an amount equal to
        66-2/3
        percent of the reduced amount that had been payable to the Retired
        Employee.

      

      53. A
        new
        sentence is added to the end of Section 4(c)(1) of Schedule I to Appendix
        OO to
        Section 13.38 of the Plan to provide as follows:

      

      Notwithstanding
        the foregoing provisions of this Paragraph 4(c)(1), except for an Employee
        who
        is covered by a collective bargaining agreement providing for coverage under
        the
        Plan at his Termination of Employment, the 66-2/3% qualified joint and survivor
        annuity provided under Section 4.6B of the Contel Plan shall not be an available
        optional form of benefit under the Plan for the Contel Participant.

      

      54. Effective
        for distributions commencing on or after April 1, 2006, a new sentence is
        added
        to the end of Section 1.03H of Appendix H to Section 13.09 of the Plan to
        provide as follows:

      

      Notwithstanding
        the foregoing provisions of this Section 1.03H, the amount payable under
        the
        optional form of payment described in Section 5.6.4 of Appendix I to this
        Section 13.09 (Social Security Adjustment Option) shall be calculated using
        the
        Applicable Interest Rate (as defined in Section 1.04-A) and Applicable Mortality
        Table (as defined in Section 1.04-B).

      

      55. Effective
        for distributions commencing on or after April 1, 2006, a new sentence is
        added
        to the end of Section 5.65 of Appendix I to Section 13.09 of the Plan to
        provide
        as follows:

      

      
        
          
          

        

        
          27

          
            

          

        

        
          
          

        

      

      Notwithstanding
        the foregoing provisions of this Section 5.6.5, the amount payable under
        the
        form of payment described in Section 5.6.4 of this Appendix I (Social Security
        Adjustment Option) shall be calculated using the Applicable Interest Rate
        (as
        defined in Section 1.04-A) and Applicable Mortality Table (as defined in
        Section
        1.04-B).

      

      56. Effective
        January 1, 2006, a new sentence is added to the end of Section 1.37(a)(3)
        of the
        Plan to provide as follows:

      

      Notwithstanding
        the foregoing provisions of this subsection (3), Hours of Service shall not
        be
        credited under this subsection (3) for periods on or after January 1, 2006
        except for an Employee who at the commencement of the Leave of Absence is
        covered by a collective bargaining agreement providing for coverage under
        the
        Plan.

      

      57. Effective
        January 1, 2006, for all persons except with respect to a Participant who
        has
        been re-employed and is an Employee on December 31, 2005, Section 1.37(h)
        of the
        Plan is amended to provide as follows:

      

      (h)      
        Bridging

      

      
        	 	 	
                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.

              

      

      

      58. Effective
        January 1, 2006 for all persons except with respect to a Participant who
        has
        been re-employed and is an Employee on December 31, 2005, Section 1.37(h)A
        of
        Appendix A to Section 13.02 of the Plan to provide as follows:

      

      1.37(h)(A)  Bridging

      

      
        	 	 	
                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 

              

      

       

       

      
        
          
          

        

        
          28

          
            

          

        

        
          
          

        

      

       

              restoration
        of
        pre-termination Vesting Years of Service or Benefit Service with respect
        to any
        termination which occurred prior to July 12, 1979.

       

      59. Effective
        January 1, 2006 for all persons except with respect to a Participant who
        has
        been re-employed and is an Employee on December 31, 2005, Section 1.37(h)C
        of
        Appendix C to Section 13.04 of the Plan is amended to provide as
        follows:

      

      1.37(h)C       
         Bridging

      

      
        	 	 	
                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.

              

      

      

      60. Effective
        January 1, 2006 for all persons except with respect to a Participant who
        has
        been re-employed and is an Employee on December 31, 2005, Section 1.37(h)F
        of
        Appendix F to Section 13.07 of the Plan is amended to provide as
        follows:

      

      1.37(h)F        
         Bridging

      

      
        	 	 	
                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.

              

      

      

      61. Effective
        January 1, 2006 for all persons except with respect to a Participant who
        has
        been re-employed and is an Employee on December 31, 2005, Section 1.37(h)G
        of
        Appendix G to Section 13.08 of the Plan is amended to provide as
        follows:

      

      1.37(h)G       
         Bridging

       

      
        
          
          

        

        
          29

          
            

          

        

        
          
          

        

      

      

      
        	 	 	
                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.

              

      

      

      62. Effective
        January 1, 2006 for all persons except with respect to a Participant who
        has
        been re-employed and is an Employee on December 31, 2005, Section 1.37(h)H
        of
        Appendix H to Section 13.09 of the Plan is amended to provide as
        follows:

      

      1.37(h)H       
         Bridging

      

      
        	 	 	
                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.

              

      

      

      63. Effective
        January 1, 2006 for all persons except with respect to a Participant who
        has
        been re-employed and is an Employee on December 31, 2005, Section 1.37(h)S(a)
        to
        Appendix S to Section 13.19 of the Plan is amended to provide as
        follows:

      

      
        	 	
                (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
                  

              

      

       

      
        
          
          

        

        
          30

          
            

          

        

        
          
          

        

      

       

          employment
        covered by
        a collective bargaining agreement providing coverage under the Plan is at
        least
        5.

       

      64. Effective
        January 1, 2006 for all persons except with respect to a Participant who
        has
        been re-employed and is an Employee on December 31, 2005, Section 1.37(h)LL
        to
        Appendix LL to Section 13.37of the Plan is amended to provide as
        follows:

      

      1.37(h)LL     
         Bridging

      

      
        	 	 	
                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.

              

      

      

      65. Effective
        January 1, 2006, a new Article XXV is added to the Plan to provide as
        follows:

      

      ARTICLE
        XXV

      SPECIAL
        REFUND OF MANDATORY EMPLOYEE CONTRIBUTIONS

       

      25.01 
         Eligibility

       

       (a)  The
        provisions of this Article XXV shall apply to a Participant who had elected
        to
        make mandatory employee contributions to a Prior Plan as described
        in

      Section
        6.08A of Appendix A to Section 13.02, Section 7.05E of Appendix E to Section
        13.06, or Section 2.4 of Appendix I to Section 13.09 and has
        not     

      withdrawn
        or otherwise commenced a benefit under the Plan with respect to such mandatory
        employee contributions, with interest (the "Mandatory Employee
        Contributions").

       

      (b)  
        The
        provisions of Section 25.03 shall apply and be effective only upon receipt
        of a
        favorable determination letter from the Internal Revenue Service that the
        

      Plan,
        as
        amended (with this Article XXV), continues to be qualified under Section
        401(a)
        of the Code (the "Letter Date").

       

      (c)  
        The
        provisions of this Article XXV shall not apply to an Employee who is covered
        by
        a collective bargaining agreement providing for coverage under the

      Plan
        or
        was an Employee covered by a collective bargaining agreement providing for
        coverage under the Plan at his Termination of Employment.

       

      
        	 	
                25.02

              	
                  
                  Refund
                  Election

              

      

       

      
        
          
          

        

        
          31

          
            

          

        

        
          
          

        

      

      (a)  
        As
        soon
        as reasonably practicable, the Plan Administrator shall furnish each Participant
        described in Section 25.01(a) with a notice and election (in the form
        and

      manner
        prescribed by the Plan Administrator) to make a one-time election to receive
        a
        refund of the Participant's Mandatory Employee Contributions. A 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 during the 60-day period beginning with the date of
        the
        Plan's Administrator's furnishing of the notice and election described in
        this
        paragraph to receive a refund of the Participant's Mandatory Employee
        Contributions in the form of a single lump sum payment payable as of the
        end of
        the 60-day election period.

       

      (b) 
         The
        Accrued Pension of any Participant who receives a refund of Mandatory Employee
        Contributions in accordance with this Section 25.02 shall not be 

      reduced
        by the amount as of the date of the refund of the Accrued Pension of the
        Participant that is attributable to the Mandatory Employee
        Contributions.

       

      
        	 	
                25.03
                  

              	
                   
                  Mandatory Refund

              

      

       

      (a)   
        As
        soon
        as reasonably practical following the Letter Date, the Plan Administrator
        shall
        refund to each Participant who is described in Section 25.01(a) and
        has

      not
        received a refund of Mandatory Employee Contributions in accordance with
        Section
        25.02 the Participant's Mandatory Employee Contributions through a single
        lump
        sum payment (without the consent of the Participant or the Participant's
        Spouse,
        if any, and without the Participant being provided or offered the qualified
        joint and survivor annuity or any other form of payment).

       

      (b)  
        The
        Accrued Pension of any Participant who receives a refund of Mandatory Employee
        Contributions in a lump sum payment in accordance with this 25.03
        shall

      not
        be
        reduced by the amount as of the date of the refund of the Accrued Pension
        of the
        Participant that is attributable to the Mandatory Employee
        Contributions.

       

      PART
        F

       

      66. Effective
        as of April 15, 2005, Section 13 of the Plan is amended by adding
        the
        following Section 13.48 thereto:

       

      13.48    
        Employees
        of Cingular Wireless, LLC

       

      (a) Effective
        Date
        - April
        15, 2005.

      

      (b) Account
        -
        None.

      

      (c) Minimum
        Normal Retirement Pension
        -
        None.

      

      (d) Minimum
        Early Retirement Pension
        -
        None.

      

      
        
          
          

        

        
          32

          
            

          

        

        
          
          

        

      

      (e) Minimum
        Disability Retirement Pension
        -
        None.

      

      (f) Minimum
        Deferred Vested Pension
        -
        None.

      

      (g) Minimum
        Death Benefit
        -
        None.

      

      (h) Prior
        Plan Offset
        - Not
        Applicable.

      

      (i) Provision
        Relative to Section 401(a)(12) of the Code
        - Not
        Applicable.

      

      (j) Miscellaneous
        - See
        APPENDIX YY - SPECIAL PROVISIONS APPLICABLE TO CERTAIN EMPLOYEES OF
        CINGULAR WIRELESS, LLC, which follows immediately  hereafter.

      

       

      APPENDIX
        YY

      SPECIAL
        PROVISIONS APPLICABLE TO CERTAIN EMPLOYEES

      OF

      CINGULAR
        WIRELESS, LLC

       

      Effective
        as of April 15, 2005, certain employees of Cingular Wireless, LLC ("Cingular")
        became employees of the Controlled Group.

       

      Notwithstanding
        any other provision of the Plan, effective April 15, 2005, the Plan is modified
        as set forth below with respect to active employees of Cingular who became
        employees of the Controlled Group pursuant to the Purchase Agreement between
        Cingular and the Company effective April 15, 2005.

       

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

              

      

       

      1.07YY   "Basic
        Compensation" shall include only amounts earned on or after April 15,
        2005.

       

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

              

      

       

      1.14YY   "Compensation"
        shall include only amounts earned on or after April 15, 2005.

       

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

              

      

       

      1.37(g)YY    Vesting
        Service

       

      (a)    
        Participant's
        eligibility for benefits under the Plan shall be determined by his period
        of
        Vesting Service, in accordance with the following:

       

      (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 Vesting Service to the
        extent

      that
        such
        periods would have counted under the Plan if such employment had been with
        the
        Company.

       

      
        
          
          

        

        
          33

          
            

          

        

        
          
          

        

      

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

       

      (iii)     
        Notwithstanding
        any other provision of the Plan, there shall be no duplication of Vesting
        Service (or Vesting Years of Service) by reason of any 

      restoration of,
        crediting of, or granting of service in respect of any single period or
        otherwise.

       

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

              

      

       

      1.37(d)YY   
         Benefit
        Service

       

      (a)     
        The
        amount of the benefit payable to or on behalf of a Participant shall be
        determined on the basis of his Benefit Service, in accordance with the
        following:

       

        
        (i)         Benefit
        Service Prior to April 15, 2005: None.

      

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

      

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

              

      

       

      1.37(f)YY     
         Eligibility
        Year of Service

       

      (a)      
        A
        Participant's Eligibility Years of Service under the Plan shall be determined
        in
        accordance with the following:

       

      
        	 	
                (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.

              

      

      

      PART
        G

      

      67. Effective
        for purposes of determining required minimum distributions for calendar years
        beginning with the 2006 calendar year, Section 11.10 of the Plan is amended
        to
        provide as follows:

       

      11.10  
         Limitation
        on Distributions

       

      
        
          
          

        

        
          34

          
            

          

        

        
          
          

        

      

      (a)   
        Provision
        Pursuant to Section 401(a)(14) of the Code.
        Unless
        the Participant otherwise elects by a written statement signed by him and
        submitted to the Plan

      Administrator,
        the payment of benefits under the Plan to the Participant shall begin not
        later
        than the 60th day after the close of the Plan Year in which occurs the later
        of
        (i) the date on which the Participant attains age 65, (ii) the tenth anniversary
        of the year the Participant commenced participation in the Plan, and (iii)
        the
        date on which the Participant has a Termination of Employment.

       

      (b)  
        Provision
        Pursuant to Section 401(a)(9) of the Code..
        Notwithstanding
        any other provision of the Plan to the contrary, the following shall
        apply:

       

      (i)    
General
        Rules

      

      (A)     
        The
        provisions of this Section 11.10(b) will apply for purposes of determining
        required minimum distributions for calendar years beginning with 

      the
        2006
        calendar year.

       

      (B)    
         All
        distributions required under this Section 11.10(b) will be determined
        and
        made in accordance with the Treasury regulations under Section 401

      (a)(9)
        of
        the Code.

       

      (C)      
        Notwithstanding
        the other provisions of this Section 11.10(b), other than
        Section 11.10(b)(i)(B), distributions may be made under a
        designation

      made
        before January 1, 1984, in accordance with section 242(b)(2) of
        the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of
        the
        plan that relate to section 242(b)(2) of TEFRA.

       

       
         (ii)           
        Time
        and Manner of Distribution

      

      
        	 	
                (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 701⁄2, if
                  later.

              

      

       

      
        	 	
                (II)

              	
                If
                  the Participant's surviving Spouse is not the Participant's sole
                  designated beneficiary, 

              

      

       

       

      
        
          
          

        

        
          35

          
            

          

        

        
          
          

        

      

      then
        distributions to the designated beneficiary will
        begin by December 31 of the calendar year immediately following the
        calendar year in which the Participant died.

       

      
        	 	
                (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.

              

      

       

      For
        purposes of this Section 11.10(b)(ii)(B) and Section 11.10(b)(v),
        distributions are considered to begin on the Participant's required beginning
        date (or, if Section 11.10(b)(ii)(B)(IV) applies, the date distributions
        are required to begin to the surviving Spouse under
        Section 11.10(b)(ii)(B)(I)). If annuity payments irrevocably commence
        to
        the Participant before the Participant's required beginning date (or to the
        Participant's surviving Spouse before the date distributions are required
        to
        begin to the surviving Spouse under Section 11.10(b)(ii)(B)(I)), the
        date
        distributions are considered to begin is the date distributions actually
        commence.

       

      (C)       Unless
        the Participant's interest is distributed in the form of an annuity purchased
        from an insurance company or in a single sum on or before the 

      required
        beginning date, as of the first distribution calendar year, distributions
        will
        be made in accordance with Sections 11.10(b)(iii), (iv) and 
        (v).  If the Participant's interest is distributed in
        the form of
        an annuity purchased from an insurance company, distributions thereunder
        will be
        made in accordance with the requirements of Section 401(a)(9) of the Code
        and
        the Treasury regulations. Any part of the Participant's interest which is
        in the
        form of an individual account described in Section 414(k) of the Code will
        be
        distributed in a manner satisfying the requirements of Section 401(a)(9)
        of the
        Code and the Treasury regulations that apply to individual
        accounts.

       

      (iii)       Determination
        of Amount to be Distributed Each Year

       

       

      
        
          
          

        

        
          36

          
            

          

        

        
          
          

        

      

      

          
        (A)        If
        the
        Participant's interest is paid in the form of annuity distributions under
        the
        Plan, payments under the annuity will satisfy the following 

        
        requirements:

       

        
        (I)   the
        annuity distributions will be paid in periodic payments made at intervals
        not
        longer than one year;

       

        
        (II)   the
        distribution period will be over a life (or lives) or (if otherwise provided
        by
        the Plan) over a period certain not longer than the

         
        period described in Section 11.10(b)(iv) or (v);

       

        
        (III)  except
        as
        permitted in accordance with Q&A-13 of Treasury Regulation
        Section 1.401(a)(9)-6, once payments have begun over a

        
         period certain, the period certain will not be changed even if the
        period
        certain is shorter than the maximum permitted;

       

        
        (IV)  payments
        will either be nonincreasing or increase only as follows:

       

        
        (a)   by
        an
        annual percentage increase that does not exceed the annual percentage increase
        in a cost-of-living index that is based 

        
        on prices of all items and issued by the Bureau of Labor
        Statistics;

       

        
        (b)       to
        the
        extent of the reduction in the amount of the Participant's payments to provide
        for a survivor benefit upon death, but 

        
        only if the beneficiary whose life was being used to determine the distribution
        period described in Section 11.10(b)(iv) dies or  

        
        is no longer the Participant's beneficiary pursuant to a qualified domestic
        relations order within the meaning of Section 414

        
        (p) of the Code;

       

        
        (c)       to
        provide cash refunds of employee contributions upon the Participant's
        death;

       

       

      
        
          
          

        

        
          37

          
            

          

        

        
          
          

        

      

       

        
        (d)       to
        pay
        increased benefits that result from a Plan amendment;

       

        
        (e)        as
        otherwise permitted in accordance with Q&A-14 of Treasury Regulation
        Section 1.401(a)(9)-6.

       

          
        (B)         The
        amount
        that must be distributed on or before the Participant's required beginning
        date
        (or, if the Participant dies before distributions begin,  
        

                         
        the date
        distributions are required to begin under Section 11.10(b)(ii)(B)(I)
        or
        (II)) is the payment that is required for one payment interval. The 
        

      second payment
        need not be made until the end of the next payment interval even if that
        payment
        interval ends in the next calendar year. Payment intervals are
        the
        periods for which payments are received, e.g., bi-monthly, monthly,
        semi-annually, or annually. All of the Participant's benefit accruals as
        of 
        the last day of the first distribution calendar year will be included in
        the
        calculation of the amount of the annuity payments for payment
        intervals ending
        on
        or after the Participant's required beginning date.

       

          
        (C)        Any
        additional benefits accruing to the Participant in a calendar year after
        the
        first distribution calendar year will be distributed beginning with 
        

                        
        the first
        payment interval ending in the calendar year immediately following the calendar
        year in which such amount accrues.

       

      
        	 	
                (iv)
                  

              	
                Requirements
                  For Annuity Distributions That Commence During Participant's
                  Lifetime

              

      

      

      (A)        
         If
        the
        Participant's interest is being distributed in the form of a joint and survivor
        annuity for the joint lives of the Participant and a nonspouse

      beneficiary,
        annuity payments to be made on or after the Participant's required beginning
        date to the designated beneficiary after the Participant's death must not
        at any
        time exceed the applicable percentage of the annuity payment for such period
        that would have been payable to the Participant using the table set forth
        in
        Q&A-2 of Treasury Regulation Section 1.401(a)(9)-6. If the form of
        distribution combines a joint and survivor annuity for the joint lives of
        the
        Participant and a nonspouse beneficiary and a period certain annuity, the
        requirement in the preceding sentence will apply to annuity payments to be
        made
        to the designated beneficiary after the expiration of the period
        certain.

       

      (B)        
         Unless
        the Participant's Spouse is the sole designated beneficiary and the form
        of
        distribution is a period certain and no life annuity, the period

      certain
        for an annuity 

       

      
        
          
          

        

        
          38

          
            

          

        

        
          
          

        

      

       

      distribution
        commencing during the Participant's lifetime may not exceed the applicable
        distribution period for the Participant under the Uniform Lifetime Table
        set
        forth in Treasury Regulation Section 1.401(a)(9)-9 for the calendar
        year
        that contains the annuity starting date. If the annuity starting date precedes
        the year in which the Participant reaches age 70, the applicable
        distribution period for the Participant is the distribution period for
        age 70 under the Uniform Lifetime Table set forth in Treasury Regulation
        Section 1.401(a)(9)-9 plus the excess of 70 over the age of
        the
        Participant as of the Participant's birthday in the year that contains the
        annuity starting date. If the Participant's Spouse is the Participant's sole
        designated beneficiary and the form of distribution is a period certain and
        no
        life annuity, the period certain may not exceed the longer of the Participant's
        applicable distribution period, as determined under this Section
        11.10(b)(iv)(B), or the joint life and last survivor expectancy of the
        Participant and the Participant's Spouse as determined under the Joint and
        Last
        Survivor Table set forth in Treasury Regulation Section 1.401(a)(9)-9,
        using the Participant's and Spouse's attained ages as of the Participant's
        and
        Spouse's birthdays in the calendar year that contains the annuity starting
        date.

       

      
        	  	
                (v)

              	
                Requirements
                  For Minimum Distributions Where Participant Dies Before Date Distributions
                  Begin

              

      

      

      (A)   If
        the
        Participant dies before the date distribution of his or her interest begins
        and
        there is a designated beneficiary, the Participant's entire

       interest
        will be
        distributed, beginning no later than the time described in
        Section 11.10(b)(ii)(B)(I) or (II), over the life of the
        designated 

       beneficiary
        or over a period certain not exceeding:

       

      (I)  
         unless
        the annuity starting date is before the first distribution calendar year,
        the
        life expectancy of the designated beneficiary 

      determined
        using the beneficiary's age as of the beneficiary's birthday in the
        calendar year immediately following the calendar year of the Participant's
        death; or

       

      
        
          
          

        

        
          39

          
            

          

        

        
          
          

        

      

       

      (II)  
        if
        the
        annuity starting date is before the first distribution calendar year, the
        life
        expectancy of the designated beneficiary  

      determined
        using
        the
        beneficiary's age as of the beneficiary's birthday in the calendar
        year
        that contains the annuity starting date.

       

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

       

      (C)   If
        the
        Participant dies before the date distribution of his or her interest begins,
        the
        Participant's surviving Spouse is the Participant's sole 

      designated
        beneficiary,
        and the surviving Spouse dies before distributions to the surviving Spouse
        begin, this Section 11.10(b)(v) shall apply as if the surviving Spouse
        were
        the Participant, except that the time by which distributions must begin will
        be
        determined without regard to Section 11.10(b)(ii)(B)(I).

       

      (vi)     
            Definitions

      

      (A)   
          Designated
        beneficiary. For purposes of this Section 11.10(b), the term "designated
        beneficiary" means any individual designated as a

      Beneficiary
        by the
        Participant and is the designated beneficiary under Section 401(a)(9) of
        the
        Code and Treasury Regulation Section 1.401(a)(9)-1, Q&A-4.

       

      (B)        
         Distribution
        calendar year. A calendar year for which a minimum distribution is required.
        For
        distributions beginning before the Participant's

      death,
        the first
        distribution calendar year is the calendar year immediately preceding the
        calendar year which contains the Participant's required beginning date. For
        distributions beginning after the Participant's death, the first distribution
        calendar year is the calendar year in which distributions are required to
        begin
        pursuant to Section 11.10(b)(ii)(B).

       

         
        (C)   Life
        expectancy. Life expectancy as computed by use of the Single Life Table in
        Treasury Regulation Section 1.401(a)(9)-9.

       

      (D)         
        Required
        beginning date. For purposes of this Section 11.10(b), the term "required
        beginning date" means  the
        April 1 following the later of the

      calendar
        year
        in
        which the Participant (I) attains age 70-1/2, or (II) retires; provided,
        however, that clause (II) shall not be applicable in the case of a Participant
        who is a five-percent owner (as defined in Section 416 of the Code) at any
        time
        during the five-Plan-year period ending with or within the calendar

       

       

      
        
          
          

        

        
          40

          
            

          

        

        
          
          

        

      

       

      year
        in
        which such Participant attains age 70-1/2, nor shall it be applicable in
        the
        case of Participant who attains age 70-1/2 on or after January 1, 1988.
        Notwithstanding anything to the contrary in the immediately preceding sentence,
        a Participant who attains age 70-1/2 within the calendar year 1997, 1998,
        1999,
        or 2000 and is not a five percent owner (as defined in Section 416 of the
        Code)
        at any time during the five-Plan-year period ending with or within the calendar
        year in which such Participant attains age 70-1/2, may elect in the manner
        and
        form prescribed by the Plan Administrator (prior to the commencement of his
        Pension) to have clause (II) of the immediately preceding sentence apply
        to the
        Participant.

       

      (vii)            
        Adjustment
        for Payment after Age 70-1/2.
        If
        payment of a Participant's retirement benefit commences after the April 1
        of the calendar year following the 

      calendar
        year
        in
        which the Participant attains age 70-1/2 in accordance with the foregoing
        provisions of this Section 11.10(b), the Participant's retirement
        benefit
        payable on the date on which benefits commence after employment with the
        Controlled Group terminates shall be the greater of (A) the Participant's
        retirement benefits otherwise payable upon his employment termination date
        or
        (B) an amount determined as follows in accordance with the "actuarially
        increase" provisions of Section 401(a)(9)(C)(iii) of the Code: the "Actuarial
        Equivalent" of the Participant's retirement benefits that would have been
        payable as of the April 1 of the calendar year following the calendar
        year
        in which the Participant attained age 70-1/2, plus the "Actuarial
        Equivalent" of additional benefits accrued after the April 1 of the
        calendar year following the calendar year in which the Participant attained
        age 70-1/2, reduced by the "Actuarial Equivalent" of any distributions
        made
        after the April 1 of the calendar year following the calendar year
        in which
        the Participant attained age 70-1/2. For purposes of and notwithstanding
        the immediately preceding sentence: The amount in clause (A) shall
        be
        determined without regard to this Section 11.10(b)(vii); for purposes
        of
        clause (B) any additional benefits accrued after the April 1
        of
        the calendar year in which the Participant attained age 70-1/2 shall
        be
        reduced by the actuarial increase provided under clause (B) in
        accordance with Section 411(b)(1)(H) of the Code; and in determining the
        amount
        in clause (B), the starting point for the period of actuarial increase
        shall not be earlier than January 1, 1997. Notwithstanding the definition
        of actuarial equivalent otherwise provided in the Plan, for purposes of this
        Section 11.10, but not with respect to benefits which accrued to the
        Participant under any Appendix to Article XIII, "Actuarial Equivalent" shall
        be
        computed on the basis of RP-2000 Mortality Table for Combined Healthy lives
        equally weighted for male and female mortality projected to 2007, assuming
        25%
        blue collar and 75% white collar employee participation, with interest at
        5% per
        annum.

       

       

      
        
          
          

        

        
          41

          
            

          

        

        
          
          

        

      

      

      68. Effective
        as if originally included in the January 1, 2001 Restatement of the Plan,
        Section 11.03 of the Plan is amended to provide as follows:

       

          
        11.03          Deferred
        Vested Pension

       

      A
        deferred Vested Pension shall be payable to an eligible Participant commencing
        with the first day of the month following his 65th birthday, or, if
        later,
        following the month proper application is made therefor (but with payment
        in the
        normal form of payment and with payments retroactive to the first day of
        the
        month following his 65th birthday), or, in the case of an eligible
        Participant with 20 or more Vesting Years of Service, following any month
        between the ages of 55 and 65, or in the case of an eligible Participant
        with 15
        or more but less than 20 Vesting Years of Service following any month
        between the ages of 60 and 65, in accordance with his election to receive
        a
        reduced amount under the provisions of Section 10.04, provided, in
        each
        case, that such Participant is alive, and shall be payable each month thereafter
        during the life of such Participant. The normal form of benefit for a married
        Participant is a Qualified Joint and Survivor Annuity with his Spouse as
        provided in Section 11.04. The normal form of benefit for all other
        Participants shall be a single life annuity. The last payment to the Participant
        shall be that made at the beginning of the month in which the death of such
        Participant occurs, except that if the Participant is receiving a Qualified
        Joint and Survivor Annuity as set forth in Section 11.04, then any
        payments
        to him and his Surviving Spouse shall be as set forth in
        Section 11.04

       

      IN
        WITNESS WHEREOF, the Company, by its duly authorized officer,
        has
        caused this Amendment No. 14 to Alltel Corporation Pension Plan (January
        1, 2001
        Restatement) to be executed on this 19th day of December, 2005.

       

                              

       

      
        	 	ALLTEL CORPORATION
	 	 
	 	
                By:  /s/
                  Scott T. Ford              
                                              

              
	 	  Title: President and Chief
                Executive
                Officer

      

                                                    

       

       

       

      
        
          
          

        

        
          42

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