Document:

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                                                                  EXHIBIT 10u-3

                                SECOND AMENDMENT
                                     TO THE
                       BELLSOUTH TELECOMMUNICATIONS, INC.
                 TRUST UNDER BOARD OF DIRECTORS BENEFIT PLAN(S)

         THIS SECOND AMENDMENT to the BellSouth Telecommunications, Inc. Trust
Under Board of Directors Benefit Plan(s) (the "Trust Agreement") is made this
17th day of December, 2003, by and between BellSouth Corporation, a Georgia
corporation ("BellSouth"), BellSouth Telecommunications, Inc., a Georgia
corporation wholly-owned by BellSouth ("Company"), and The Northern Trust
Company, an Illinois corporation of Chicago, Illinois ("Trustee"):

         WHEREAS, BellSouth, Company and Bankers Trust Company, a New York
Corporation ("Bankers Trust"), first executed the Trust Agreement on May 23,
1996; and

         WHEREAS, BellSouth and Company on November 1, 2003, appointed Trustee
as successor trustee to Bankers Trust Company; and

         WHEREAS, BellSouth, Company and Trustee, effective November 1, 2003,
executed a First Amendment to the Trust Agreement; and

         WHEREAS, BellSouth, Company and Trustee now desire to amend further
the Trust Agreement, pursuant to Section 12 of the Trust Agreement;

         NOW, THEREFORE, the sections of the Trust Agreement set forth below
are amended as follows, but all other sections of the Trust Agreement shall
remain in full force and effect:

                                       1.

         Section 5(c) is hereby amended by deleting the last sentence therein,
and inserting at the end of Section 5(c) the following:

                  "Furthermore, in addition to such reservation of
                  discretionary authority, prior to a Change of Control,
                  BellSouth may appoint one or more investment managers
                  ("Investment Managers") to manage all or a portion of the
                  assets of the Trust. BellSouth shall notify Trustee of each
                  appointment of an Investment Manager (and of any subsequent
                  changes in any such appointment), in writing, and shall
                  direct each Investment Manager to certify to Trustee the
                  names of all persons authorized to act on its behalf. Trustee
                  may continue to rely upon such instruments until otherwise
                  notified in writing by BellSouth or the Investment Manager,
                  as the case may be. Trustee may

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                  conclusively rely upon the determinations of and directions
                  from BellSouth acting pursuant to the authority reserved in,
                  or an Investment Manager appointed pursuant to, subsection
                  (c) of this Section 5. All fees and expenses of an Investment
                  Manager shall be paid from the assets of the Trust unless
                  paid by BellSouth or Company. Notwithstanding anything to the
                  contrary contained herein, following a Change of Control,
                  BellSouth may not reserve discretionary authority or appoint
                  an Investment Manager for the management and control of any
                  assets of the Trust and any prior reservation or appointment
                  then in effect shall be nullified."

                                       2.

         Section 5(d) is hereby deleted in its entirety and replaced with the
following:

                  "(d) Trustee shall follow the directions of BellSouth or of
                  an Investment Manager regarding the investment and
                  reinvestment of Trust assets (or such portion thereof as may
                  be under management by BellSouth or an Investment Manager
                  pursuant to subsection (c) of this Section 5), and shall be
                  under no duty or obligation to review or to question any
                  direction of BellSouth pursuant to the authority reserved in,
                  or of an Investment Manager appointed pursuant to, subsection
                  (c) of this Section 5, or to review any investment to be
                  acquired, held or disposed of pursuant to such directions, or
                  to make recommendations with respect to the disposition or
                  continued retention of any such investment and Trustee shall
                  have no authority to take any action or to refrain from
                  taking any action with respect to any such assets unless and
                  until it is directed to do so by BellSouth pursuant to
                  authority reserved in, or an Investment Manager appointed
                  pursuant to, subsection (c) of this Section 5.
                  Notwithstanding anything to the contrary in this Trust
                  Agreement, BellSouth shall indemnify Trustee and hold it
                  harmless from any liability or expense (including reasonable
                  attorneys' fees) resulting from acts or omissions of Trustee
                  taken in reliance on directions or the absence of directions
                  from BellSouth pursuant to authority reserved in, or an
                  Investment Manager appointed pursuant to, subsection (c) of
                  this Section 5 or otherwise in connection with Trustee's
                  administration of the Trust consistent with subsection (c) of
                  Section 5."

                                       2
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                                       3.

         Section 5(e) is hereby amended by substituting "BellSouth pursuant to
authority reserved in subsection (c) of this Section 5" with "BellSouth
pursuant to authority reserved in, or an Investment Manager appointed pursuant
to, subsection (c) of this Section 5" therein.

                                       4.

         Section 5(f) is hereby amended by substituting "BellSouth acting
pursuant to authority reserved under subsection (c) of this Section 5" with
"BellSouth acting pursuant to authority reserved in, or an Investment Manager
appointed pursuant to, subsection (c) of this Section 5" in the introductory
language preceding clause (1) of Section 5(f).

                                       5.

         Section 5(g) is hereby amended by adding at the end thereof the
following:

         "Notwithstanding the foregoing, the Trustee shall vote any proxies for
         such shares of Company Stock held pursuant to this Section 5(g) in its
         discretion."

         IN WITNESS WHEREOF, BellSouth, Company and Trustee have caused this
Amendment to be executed and their respective corporate seals to be affixed and
attested by their corporate officers on the day and year first written above.

                                BELLSOUTH CORPORATION

                                By: /s/ Lynn Wentworth
                                   ---------------------------------------------
                                Its:  Chairman, Trust Asset Management Committee

ATTEST:

/s/ Marcy A. Bass
---------------------------------------------------------
Its: Senior Corporate Counsel & Asst. Corporate Secretary

         (CORPORATE SEAL)

                                       3
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         The undersigned, Marcy A. Bass, does hereby certify that he/she is the
duly elected, qualified and acting Assistant Corporate Secretary of BellSouth
Corporation ("BellSouth") and further certifies that the person whose signature
appears above is a duly elected, qualified and acting officer of BellSouth with
full power and authority to execute this Trust Amendment on behalf of BellSouth
and to take such other actions and execute such other documents as may be
necessary to effectuate this Trust Amendment.

/s/ Marcy A. Bass
-------------------------------
Senior Corporate Counsel and
Assistant Corporate Secretary
BellSouth Corporation

                                     BELLSOUTH TELECOMMUNICATIONS, INC.

                                     By: /s/ Roderick Odom
                                        ----------------------------------------
                                     Its:   President

ATTEST:

/s/ Joyce Clower Irvine
---------------------------------
Its:  Assistant Secretary

         (CORPORATE SEAL)

         The undersigned, Joyce Clower Irvine, does hereby certify that he/she
is the duly elected, qualified and acting Assistant Secretary of BellSouth
Telecommunications, Inc. ("Company") and further certifies that the person whose
signature appears above is a duly elected, qualified and acting officer of the
Company with full power and authority to execute this Trust Amendment on behalf
of the Company and to take such other actions and execute such other documents
as may be necessary to effectuate this Trust Amendment.

/s/ Joyce Clower Irvine
--------------------------------
Assistant Secretary
BellSouth Telecommunications, Inc.

                                       4
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                                            THE NORTHERN TRUST COMPANY

                                            By: /s/ Anita L. Bender
                                                --------------------------------
                                            Its: Vice President
                                                --------------------------------

ATTEST:

/s/ Robert F. Draths, Jr.
----------------------------------
Its: Assistant Secretary
    ------------------------------

                                       5<PAGE>
                                                                   EXHIBIT 10w-4

                             FOURTH AMENDMENT TO THE
                        BELLSOUTH RETIREMENT SAVINGS PLAN

         THIS FOURTH AMENDMENT to the BellSouth Retirement Savings Plan (the
"Plan") is made this 23rd day of December 2003, by the BellSouth Savings Plan
Committee (the "Committee").

                              W I T N E S S E T H:

         WHEREAS, BellSouth Corporation ("BellSouth") maintains the Plan for the
benefit of its employees and employees of certain of its affiliates;

         WHEREAS, Section 19.1 of the Plan provides that the Plan may be amended
at any time by action of the delegate of the Board of Directors of BellSouth
Corporation;

         WHEREAS, the Board has delegated the authority to approve amendments to
the Plan to the Executive Nominating and Compensation Committee, which in turn
has delegated this authority to the Committee;

         WHEREAS, Section 22.4 of the Plan provides that any amendment to this
Plan automatically shall be effective as to each Participating Company without
any further action by any Participating Company;

         WHEREAS, the Committee desires to remove the suspension rules following
an employee's voluntary suspension of contributions to the Plan; and

         WHEREAS, the Committee desires to allow participants to elect to have
dividends paid in cash or reinvested in BellSouth stock in the ESOP Account of
the Plan;

         WHEREAS, the Committee desires to begin making matching contributions
under the Plan in cash following the expiration of the loans associated with the
ESOP Account of the Plan;

         NOW, THEREFORE, the Plan is amended as follows:

                                       1.

         Effective July 1, 2003, Section 2 of the Plan is amended by deleting
the definition of "ESOP Dividends" in its entirety and substituting the
following in lieu thereof:

         "'ESOP Dividends' shall mean the cash dividends on BellSouth Shares
held in the ESOP Fund."

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                                       2.

         Effective July 1, 2003, Section 8.3(c) of the Plan is amended by adding
the following to the end thereof:

                  "Notwithstanding anything in this section to the contrary,
         effective July 1, 2003, Participating Employees shall be given the
         option of receiving ESOP Dividends in cash on an annual basis or having
         Units representing the value of such dividends credited to such
         Participating Employee's ESOP Account. The Units so credited shall be
         determined by dividing the ESOP Dividends from such Participating
         Employee's ESOP Account by the fair market value of a BellSouth Share
         on the date as of which the credit is made in a manner that satisfies
         the requirements of Code section 404(k)."

                                       3.

         Effective January 1, 2003, Section 13 of the Plan is amended by
deleting such section in its entirety and substituting the following in lieu
thereof:

         SECTION 13.       ELECTION TO VOLUNTARILY SUSPEND CONTRIBUTIONS.

                  "1. Voluntary Suspension of Contributions. A Participating
                  Employee may elect to voluntarily suspend or resume
                  contributions under Section 4 at any time in accordance with
                  Plan Rules."

                                       4.

         Effective January 1, 2004, Section 4 of the Plan is amended by deleting
Sections 4.2a(i)(A)(I) and 4.2a(i)(A)(II) and substituting the following in lieu
thereof:

                  "(I) All Participating Companies. Such match shall be made in
                  the form of a cash Matching Contribution, which shall be
                  credited as provided in Paragraph (ii)(B) below and invested
                  as provided in Section 7.2."

                                       5.

         Effective January 1, 2004, Section 7 of the Plan is hereby amended by
deleting Section 7.2 in its entirety and substituting the following in lieu
thereof:

         "2. Investment of Matching Contributions. Matching Contributions
allocated to the Matching Account of a Participating Employee shall be made in
cash. A Participating Employee may direct the investment of Matching
Contributions in accordance with Section 7.4 below. New investment directions
shall become effective as of any Business Day, in accordance with Plan Rules."

                                       2

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                                       6.

         Any other provisions of the Plan not amended herein shall remain in
full force and effect.

         IN WITNESS WHEREOF, this Amendment has been executed by the duly
authorized representative of the Committee as of the date first set forth
herein.

                                   BELLSOUTH SAVINGS PLAN COMMITTEE

                                   /s/ Richard D. Sibbernsen
                                   --------------------------------------
                                   By:  Richard D. Sibbernsen, Chairman

                                       3

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