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                                                                     Exhibit 10k

                          DESCRIPTION OF AMENDMENTS TO
                 BELL ATLANTIC 1985 INCENTIVE STOCK OPTION PLAN
                                 (the "Plan")

The following definition of "Change in Control" is incorporated in the Plan:

(a)  For purposes of the Plan, and except as provided in paragraph (b) hereof, a
     Change in Control shall occur if:

     (i)   Any Person becomes a beneficial owner (as determined under Rule 13d-3
           under the Securities Exchange Act of 1934, as amended from time to
           time), or has the right to acquire beneficial ownership within 60
           days, through tender offer or otherwise, of shares of one or more
           classes of stock of the Company representing 20% or more of the total
           voting power of the Company's then outstanding voting stock;

     (ii)  The Company and any Person consummate a merger, consolidation,
           reorganization, or other business combination ("Business
           Combination"); or

     (iii) The Board adopts resolutions authorizing the liquidation or
           dissolution, or sale to any Person of all or substantially all of the
           assets, of the Company.

(b)  Notwithstanding the provisions of paragraph (a) hereof, a Change in Control
     shall not occur if:

     (i)   The Company's voting stock outstanding immediately before the
           consummation of the transaction will represent no less than 45% of
           the combined voting power entitled to vote for the election of
           directors of the surviving parent corporation immediately following
           the consummation of the transaction;

     (ii)  Members of the Incumbent Board will constitute at least one-half of
           the board of directors of the surviving parent corporation;

     (iii) The Chief Executive Officer or co-Chief Executive Officer of the
           Company will be the chief executive officer or co-chief executive
           officer of the surviving parent corporation; and

     (iv)  The headquarters of the surviving parent corporation will be located
           in New York, New York.

(c)  Definitions:

     (i)   "Person" means any corporation, partnership, firm, joint venture,
           association, individual, trust, or other entity, but does not include
           the Company or any of its wholly-owned or majority-owned
           subsidiaries, employee benefit plans, or related trusts.

     (ii)  "Incumbent Board" means those persons who either (A) have been
           members of the Board of Directors of the Company since June 30, 2000,
           or (B) are new directors whose election by the Board of Directors or
           nomination for election by the shareowners of the Company was
           approved by a vote of at least three-fourths of the members of the
           Incumbent Board then in office who either were directors described in
           clause (A) hereof or whose election or nomination for election was
           previously so approved, but shall not include any director elected as
           a result of an actual or threatened solicitation of proxies by any
           Person

In addition, the Plan has been amended to provide that for employees on the
payroll as of July 1, 2000 (a) options will immediately vest upon an employee's
involuntary termination, retirement, death or disability, and (b) options will
remain exercisable until the earlier of (i) five years after the option holder's
retirement, termination, death or disability, or (ii) the expiration of the
original term of the option.<PAGE>

                                                                     Exhibit 10l

                          DESCRIPTION OF AMENDMENTS TO
                  GTE'S LONG-TERM INCENTIVE PLAN, AS AMENDED
                                 (the "Plan")

The following definition of "Change in Control" is incorporated in the Plan:

(d)  For purposes of the Plan, and except as provided in paragraph (b) hereof, a
     Change in Control shall occur if:

     (iv)   Any Person becomes a beneficial owner (as determined under Rule 13d-
            3 under the Securities Exchange Act of 1934, as amended from time to
            time), or has the right to acquire beneficial ownership within 60
            days, through tender offer or otherwise, of shares of one or more
            classes of stock of the Company representing 20% or more of the
            total voting power of the Company's then outstanding voting stock;

     (v)    The Company and any Person consummate a merger, consolidation,
            reorganization, or other business combination ("Business
            Combination"); or

     (vi)   The Board adopts resolutions authorizing the liquidation or
            dissolution, or sale to any Person of all or substantially all of
            the assets, of the Company.

(e)  Notwithstanding the provisions of paragraph (a) hereof, a Change in Control
     shall not occur if:

     (v)    The Company's voting stock outstanding immediately before the
            consummation of the transaction will represent no less than 45% of
            the combined voting power entitled to vote for the election of
            directors of the surviving parent corporation immediately following
            the consummation of the transaction;

     (vi)   Members of the Incumbent Board will constitute at least one-half of
            the board of directors of the surviving parent corporation;

     (vii)  The Chief Executive Officer or co-Chief Executive Officer of the
            Company will be the chief executive officer or co-chief executive
            officer of the surviving parent corporation; and

     (viii) The headquarters of the surviving parent corporation will be located
            in New York, New York.

(f)  Definitions:

     (iii)  "Person" means any corporation, partnership, firm, joint venture,
            association, individual, trust, or other entity, but does not
            include the Company or any of its wholly-owned or majority-owned
            subsidiaries, employee benefit plans, or related trusts.

     (iv)   "Incumbent Board" means those persons who either (A) have been
            members of the Board of Directors of the Company since June 30,
            2000, or (B) are new directors whose election by the Board of
            Directors or nomination for election by the shareowners of the
            Company was approved by a vote of at least three-fourths of the
            members of the Incumbent Board then in office who either were
            directors described in clause (A) hereof or whose election or
            nomination for election was previously so approved, but shall not
            include any director elected as a result of an actual or threatened
            solicitation of proxies by any Person

In addition, the Plan has been amended to provide that for employees on the
payroll as of July 1, 2000 (a) options will immediately vest upon an employee's
involuntary termination, retirement, death or disability, and (b) options will
remain exercisable until the earlier of (i) five years after the option holder's
retirement, termination, death or disability, or (ii) the expiration of the
original term of the option.<PAGE>

                                                                     Exhibit 10m

                          DESCRIPTION OF AMENDMENTS TO
                          NYNEX 1990 STOCK OPTION PLAN
                                 (the "Plan")

The following definition of "Change in Control" is incorporated in the Plan:

(g)  For purposes of the Plan, and except as provided in paragraph (b) hereof, a
     Change in Control shall occur if:

     (vii)  Any Person becomes a beneficial owner (as determined under Rule 13d-
            3 under the Securities Exchange Act of 1934, as amended from time to
            time), or has the right to acquire beneficial ownership within 60
            days, through tender offer or otherwise, of shares of one or more
            classes of stock of the Company representing 20% or more of the
            total voting power of the Company's then outstanding voting stock;

     (viii) The Company and any Person consummate a merger, consolidation,
            reorganization, or other business combination ("Business
            Combination"); or

     (ix)   The Board adopts resolutions authorizing the liquidation or
            dissolution, or sale to any Person of all or substantially all of
            the assets, of the Company.

(h)  Notwithstanding the provisions of paragraph (a) hereof, a Change in Control
     shall not occur if:

     (ix)   The Company's voting stock outstanding immediately before the
            consummation of the transaction will represent no less than 45% of
            the combined voting power entitled to vote for the election of
            directors of the surviving parent corporation immediately following
            the consummation of the transaction;

     (x)    Members of the Incumbent Board will constitute at least one-half of
            the board of directors of the surviving parent corporation;

     (xi)   The Chief Executive Officer or co-Chief Executive Officer of the
            Company will be the chief executive officer or co-chief executive
            officer of the surviving parent corporation; and

     (xii)  The headquarters of the surviving parent corporation will be located
            in New York, New York.

(i)  Definitions:

     (v)    "Person" means any corporation, partnership, firm, joint venture,
            association, individual, trust, or other entity, but does not
            include the Company or any of its wholly-owned or majority-owned
            subsidiaries, employee benefit plans, or related trusts.

     (vi)   "Incumbent Board" means those persons who either (A) have been
            members of the Board of Directors of the Company since June 30,
            2000, or (B) are new directors whose election by the Board of
            Directors or nomination for election by the shareowners of the
            Company was approved by a vote of at least three-fourths of the
            members of the Incumbent Board then in office who either were
            directors described in clause (A) hereof or whose election or
            nomination for election was previously so approved, but shall not
            include any director elected as a result of an actual or threatened
            solicitation of proxies by any Person

In addition, the Plan has been amended to provide that for employees on the
payroll as of July 1, 2000 (a) options will immediately vest upon an employee's
involuntary termination, retirement, death or disability, and (b) options will
remain exercisable until the earlier of (i) five years after the option holder's
retirement, termination, death or disability, or (ii) the expiration of the
original term of the option.

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