Document:

Unassociated Document

                                                                                                Exhibit
      10(l)(5)

    
 

    AMENDMENT
      NO. 4

    TO

    ALLTEL
      CORPORATION BENEFIT RESTORATION PLAN

    (January
      1, 1996 Restatement)

     

    WHEREAS,
      Alltel Corporation (the "Company") maintains the Alltel Corporation Benefit
      Restoration Plan, as amended and restated effective January 1, 1996, 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 in the
      respects hereinafter set forth:

     

    Effective
      as of June 22, 2006, a new Section 7.09 is added to the Plan to provide as
      follows:

     

    7.09 Vesting
      upon Change of Control

     

    (a) A
      Participant shall have a fully vested and nonforfeitable interest in his
      Profit-Sharing Plan Excess Benefit Plan Account, Thrift Plan Excess Benefit
      Plan
      Account, and the benefits under Article V upon a Change of Control as defined
      in
      Section 7.09(b). For purposes of determining the benefits under Article V upon
      a
      Change of Control, the following shall apply: (1) A Participant shall be
      considered eligible for the benefits under Article V without regard to whether
      the Participant is entitled to a vested Pension under the Pension Plan. (2)
      The
      reduction set forth in clause (ii) of Section 5.02 shall apply in determining
      the benefits under Article V regardless of whether the regular Pension payable
      to the Participant is vested under the Pension Plan.

     

    (b) "Change
      of Control" means:

     

    
      	 	
              (1)

            	
              Any
                individual, entity or group (within the meaning of Section 13(d)(3)
                or
                14(d)(2) of the Securities Exchange Act of 1934, as amended (the
                "Exchange
                Act") (a "Person") becomes the beneficial owner (within the meaning
                of
                Rule 13d-3 promulgated under the Exchange Act) of 20% or more of
                either
                (A) the then-outstanding shares of common stock of the Company (the
                "Outstanding Company Common Stock") or (B) the combined voting power
                of
                the then-outstanding voting securities of the Company entitled to
                vote
                generally in the election of directors (the "Outstanding Company
                Voting
                Securities"); provided, however,
                that
                for purposes of this Section 7.09(b), the following acquisitions
                shall not
                constitute a Change of Control: (i) any acquisition directly from
                the
                Company, (ii) any acquisition by the Company, (iii) any acquisition
                by any
                employee benefit plan (or related trust) sponsored or maintained
                by the
                Company or any company controlled by, controlling or under common
                control
                with the Company or (iv) any acquisition by any corporation pursuant
                to a
                transaction that complies with Sections 7.09(b)(3)(A), (b)(3)(B)
                and
                (b)(3)(C);

            

    

     

    
      	 	
              (2)

            	
              Any
                time at which individuals who, as of the date hereof, constitute
                the Board
                (the "Incumbent Board") cease for any reason to constitute at least
                a
                majority of the Board; provided, however, that any individual becoming
                a
                director subsequent to the date hereof whose election, or nomination
                for
                election by the Company's stockholders, was approved by a vote of
                at least
                a majority of the directors then comprising the Incumbent Board shall
                be
                considered as though such individual were a member of the Incumbent
                Board,
                but excluding, for this purpose, any such individual whose initial
                assumption of office occurs as a result of an actual or threatened
                election contest with respect to the election or removal of directors
                or
                other actual or threatened solicitation of proxies or consents by
                or on
                behalf of a Person other than the
                Board;

            

    

     

    
      	 	
              (3)

            	
              Consummation
                of a reorganization, merger, statutory share exchange or consolidation
                or
                similar transaction involving the Company or any of its subsidiaries,
                a
                sale or other disposition of all or substantially all of the assets
                of the
                Company, or the acquisition of assets or stock of another entity
                by the
                Company or any of its subsidiaries (each, a "Business Combination"),
                in
                each case unless, following such Business Combination, (A) all or
                substantially all of the individuals and entities that were the beneficial
                owners of the Outstanding Company Common Stock and the Outstanding
                Company
                Voting Securities immediately prior to such Business Combination
                beneficially own, directly or indirectly, more than 50% of the
                then-outstanding shares of common stock (or, for a non-corporate
                entity,
                equivalent securities) and the combined voting power of the
                then-outstanding voting securities entitled to vote generally in
                the
                election of directors (or, for a non-corporate entity, equivalent
                governing body), as the case may be, of the entity resulting from
                such
                Business Combination (including, without limitation, an entity that,
                as a
                result of such transaction, owns the Company or all or substantially
                all
                of the Company's assets either directly or through one or more
                subsidiaries) in substantially the same proportions as their ownership
                immediately prior to such Business Combination of the Outstanding
                Company
                Common Stock and the Outstanding Company Voting Securities, as the
                case
                may be, (B) no Person (excluding any corporation resulting from such
                Business Combination or any employee benefit plan (or related trust)
                of
                the Company or such corporation resulting from such Business Combination)
                beneficially owns, directly or indirectly, 20% or more of, respectively,
                the then-outstanding shares of common stock of the corporation resulting
                from such Business Combination or the combined voting power of the
                then-outstanding voting securities of such corporation, except to
                the
                extent that such ownership existed prior to the Business Combination,
                and
                (C) at least a majority of the members of the board of directors
                (or, for
                a non-corporate entity, equivalent governing body) of the entity
                resulting
                from such Business Combination were members of the Incumbent Board
                at the
                time of the execution of the initial agreement or of the action of
                the
                Board providing for such Business Combination;
                or

            

    

     

    
      	 	
              (4)

            	
              Approval
                by the stockholders of the Company of a complete liquidation or
                dissolution of the Company.

            

    

     

    (c) This
      Section 7.09 shall not apply to amounts deferred in taxable years beginning
      before January 1, 2005 (within the meaning of Section 409A of the
      Code).

     

    IN
      WITNESS WHEREOF, the Company, by its duly authorized officer, has caused this
      Amendment No. 4 to the Alltel Corporation Benefit Restoration Plan (January
      1,
      1996 Restatement) to be executed on this 27 day of November, 2006.

     

    ALLTEL
      CORPORATION

    

    

    By:  /s/
      Scott T.
      Ford                                        

    Title:
      President and Chief Executive OfficerUnassociated Document

                                                                                              Exhibit
      10(m)(1)

    
 

    ALLTEL
      CORPORATION

    

    COMPREHENSIVE
      PLAN OF GROUP INSURANCE

    

    

    

    

    

    

    

    

    Restated
      Effective January 1, 2006

    

    

    
      
        
          

        

        
        

      

      
        
        

        
          

        

      

      
        
        

        
          

        

      

    

    TABLE
      OF CONTENTS

    

     

    
      	
               ARTICLE
                I.

            	 NAME,
              EFFECTIVE DATE AND
              PURPOSE...............................................................................................................................................................................................	 1	 
	
               1.01

            	
               Purpose..........................................................................................................................................................................................................................................................

            	 1	 
	 	 	 	 
	
               ARTICLE
                II.

            	 DEFINITIONS...................................................................................................................................................................................................................................................	 1	 
	
              2.01 

            	
               Benefits..........................................................................................................................................................................................................................................................

            	 1 	 
	
                2.02 

            	
               Board..............................................................................................................................................................................................................................................................

            	 1	 
	
               2.03 

            	
               Company.......................................................................................................................................................................................................................................................

            	 1	 
	
               2.04 

            	
               Corporate
                Benefits
                Department.................................................................................................................................................................................................................

            	 2 	 
	
               2.05 

            	
               Dependent.....................................................................................................................................................................................................................................................

            	 2 	 
	
               2.06 

            	
               Effective
                Date...............................................................................................................................................................................................................................................

            	 2	 
	
               2.07 

            	
               Eligible
                Employee.........................................................................................................................................................................................................................................

            	 2 	 
	
               2.08 

            	
               Employee.......................................................................................................................................................................................................................................................

            	 2 	 
	
               2.09 

            	
               Employer........................................................................................................................................................................................................................................................

            	 2 	 
	
               2.10 

            	
               Leased
                Employee.........................................................................................................................................................................................................................................

            	 2 	 
	
               2.11 

            	
               Participant.....................................................................................................................................................................................................................................................

            	 2 	 
	
               2.12 

            	
               Plan.................................................................................................................................................................................................................................................................
                

            	 2 	 
	
               2.13 

            	
               Plan
                Administrator.......................................................................................................................................................................................................................................

            	 2 	 
	
               2.14 

            	
               Plan
                Year........................................................................................................................................................................................................................................................

            	 3 	 
	 	 	 	 
	
               ARTICLE
                III.

            	 ELIGIBILITY.....................................................................................................................................................................................................................................................	 3 	 
	
               3.01 

            	
               Initial
                and Continuous
                Eligibility...............................................................................................................................................................................................................

            	 3 	 
	 	 	 	 
	
               ARTICLE
                IV.

            	 ENROLLMENT AND
              PARTICIPATION.....................................................................................................................................................................................................	 3 	 
	
               4.01 

            	
               Enrollment
                in the
                Plan.................................................................................................................................................................................................................................

            	 3 	 
	
               4.02 

            	
               Coverage
                Effective
                Date.............................................................................................................................................................................................................................

            	 3 	 
	
               4.03 

            	
               Termination
                of
                Coverage............................................................................................................................................................................................................................

            	 3 	 
	 	 	 	 
	
               ARTICLE
                V.

            	 BENEFITS.........................................................................................................................................................................................................................................................	 3 	 
	
               5.01 

            	
               Benefits.........................................................................................................................................................................................................................................................

            	 3 	 
	 	 	 	 
	
               ARTICLE
                VI.

            	 HIPAA PRIVACY AND
              SECURITY.............................................................................................................................................................................................................	 3 	 
	
               6.01 

            	
               Protected
                Health
                Information.....................................................................................................................................................................................................................

            	 3 	 
	
               6.02 

            	
               Provision
                of Protected Health Information to
                Employer........................................................................................................................................................................

            	 4 	 
	 	 	 	 
	
               ARTICLE
                VII.

            	 ADMINISTRATION OF THE
              PLAN............................................................................................................................................................................................................	 7 	 
	
               7.01 

            	
               Administration..............................................................................................................................................................................................................................................

            	 7 	 
	
               7.02 

            	
               General
                Rules................................................................................................................................................................................................................................................

            	 7 	 
	
               7.03 

            	
               Powers
                of the Plan
                Administrator..............................................................................................................................................................................................................

            	 7 	 
	
               7.04 

            	
               Employer's
                Data
                Requirement....................................................................................................................................................................................................................

            	 8 	 
	
              
                 7.05 

              

            	
               Indemnification............................................................................................................................................................................................................................................

            	 8 	 
	
               7.06 

            	
               Examination
                of
                Records..............................................................................................................................................................................................................................

            	 8 	 
	 	 	 	 
	
               ARTICLE
                VIII.

            	 SUBROGATION AND RIGHT OF
              REIMBURSEMENT............................................................................................................................................................................	 8 	 
	
               8.01 

            	
               General
                Rules................................................................................................................................................................................................................................................

            	 8 	 
	
               8.02 

            	
               Other
                Party....................................................................................................................................................................................................................................................

            	 9 	 
	
               8.03 

            	
               Cooperation..................................................................................................................................................................................................................................................
                

            	 10 	 
	
               8.04 

            	
               Notice.............................................................................................................................................................................................................................................................

            	 10 	 
	
               8.05 

            	
               Constructive
                Test........................................................................................................................................................................................................................................
                

            	 10 	 
	
               8.06 

            	
               First
                Lien and Priority
                Right.......................................................................................................................................................................................................................

            	 10 	 
	
               8.07 

            	
               Personal
                Liability.........................................................................................................................................................................................................................................

            	 10 	 
	
               8.08 

            	
               Characterization
                Irrelevant.........................................................................................................................................................................................................................

            	 11 	 
	
               8.09 

            	
               Payment
                of Attorney
                Fees.........................................................................................................................................................................................................................

            	 11 	 
	 	 	 	 
	
               ARTICLE
                IX.

            	 AMENDMENTS AND ACTION BY THE
              EMPLOYER.............................................................................................................................................................................	 11 	 
	
               9.01 

            	
               Amendments.................................................................................................................................................................................................................................................

            	 11 	 
	
               9.02 

            	
               Action
                by
                Employer.....................................................................................................................................................................................................................................

            	 11 	 
	 	 	 	 
	
               ARTICLE
                X.

            	 PLAN
              TERMINATION...................................................................................................................................................................................................................................	 11 	 
	
               10.01 

            	
               Right
                to
                Terminate.......................................................................................................................................................................................................................................

            	 11 	 
	
              10.01 

            	
               Plan
                Termination..........................................................................................................................................................................................................................................
                

            	 11 	 
	 	 	 	 
	
               ARTICLE
                XI.

            	 ADOPTION OF THE PLAN BY AN EMPLOYER
              OTHER THAN THE
              COMPANY............................................................................................................................	 11 	 
	
               11.01 

            	
               Applicability
                of
                Article...............................................................................................................................................................................................................................

            	 11 	 
	
               11.02 

            	
               Adoption
                Procedure...................................................................................................................................................................................................................................

            	 11 	 
	
               11.03 

            	
               Transfer
                of
                Employment.............................................................................................................................................................................................................................

            	 12 	 
	
               11.04 

            	
               Term
                of
                Service............................................................................................................................................................................................................................................

            	 12 	 
	
               11.05 

            	
               Responsibility
                Reserved to the
                Company...............................................................................................................................................................................................

            	 12 	 
	 	 	 	 
	
               ARTICLE
                XII.

            	 MISCELLANEOUS..........................................................................................................................................................................................................................................	 12 	 
	
               12.01 

            	
               Non-guarantee
                of
                Employment..................................................................................................................................................................................................................

            	 12 	 
	
               12.02 

            	
               Filing
                of
                Information....................................................................................................................................................................................................................................

            	 12 	 
	
               12.03 

            	
               Misstatements..............................................................................................................................................................................................................................................

            	 13 	 
	
               12.04 

            	
               Notices...........................................................................................................................................................................................................................................................

            	 13 	 
	
               12.05 

            	
               Waiver
                of
                Estoppel......................................................................................................................................................................................................................................

            	 13 	 
	
               12.06 

            	
               Worker's
                Compensation Not
                Affected.....................................................................................................................................................................................................

            	 13 	 
	
               12.07 

            	
               Agent
                for Service of Legal
                Process...........................................................................................................................................................................................................

            	 13 	 
	
               12.08 

            	
               Gender............................................................................................................................................................................................................................................................

            	 13 	 
	
               12.09 

            	
               Governing
                Law.............................................................................................................................................................................................................................................
                

            	 13 	 
	
               12.10 

            	
               Reliance
                on Participant, Tables,
                Etc..........................................................................................................................................................................................................

            	 13 	 
	
               12.11 

            	
               Effect
                of
                Mistake..........................................................................................................................................................................................................................................

            	 14 	 
	
               12.12 

            	
               Headings.......................................................................................................................................................................................................................................................

            	 14 	 
	
               12.13 

            	
               Severability...................................................................................................................................................................................................................................................

            	 14 	 

    

     

     

    
      
 

    

    
      
        
        

        
        

      

      
        
        

        
          

        

      

      
        
        

        
          

        

      

    

    ALLTEL
      CORPORATION

     

    COMPREHENSIVE
      PLAN OF GROUP INSURANCE

     

     

    ARTICLE
      I.   NAME,
      EFFECTIVE DATE AND PURPOSE

     

    1.01  Purpose.  Alltel
      Corporation established the Alltel Corporation Comprehensive Plan of Group
      Insurance (hereinafter called the "Plan"). This document amends and restates
      the
      Plan effective January 1, 2006, except as otherwise set forth herein. This
      Plan is applicable to the Eligible Employees and their Dependents as applicable,
      as defined herein, of Alltel Corporation and its affiliated companies who have
      adopted the Plan (hereinafter called the "Employer"). This Plan serves as the
      "umbrella" plan for the following constituent plans:

     

    
      	(a)  	
              Alltel
                Corporation Exclusive Provider Option
                Plan;

            

    

    
      	(b)  	
              Alltel
                Health Maintenance Organizations
                Plan;

            

    

    
      	(c)  	
              Alltel
                Corporation Preferred Provider Organization
                Plan;

            

    

    
      	(d)  	
              Alltel
                Corporation Prescription Drug Plan;

            

    

    
      	(e)  	
              Alltel
                Corporation Dental Care Plan;

            

    

    
      	(f)  	
              Alltel
                Corporation Supplemental Life Insurance
                Plan;

            

    

    
      	(g)  	
              Alltel
                Corporation Supplemental AD&D
                Plan;

            

    

    
      	(h)  	
              Alltel
                Corporation Basic Life and AD&D Insurance
                Plan;

            

    

    
      	(i)  	
              Alltel
                Corporation Income Advantage Benefit
                Plan;

            

    

    
      	(j)  	
              Alltel
                Corporation Dependent Care Plan;

            

    

    
      	(k)  	
              Alltel
                Corporation Medical Reimbursement
                Plan;

            

    

    
      	(l)  	
              Alltel
                Corporation Vision Care Plan;

            

    

    
      	(m)  	
              Alltel
                Corporation Group Accident Plan;

            

    

    
      	(n)  	
              Special
                Insurance Plan for Former Allied Telephone Profit Sharing
                Participants;

            

    

    
      	(o)  	
              Alltel
                Indemnity Plan;

            

    

    
      	(p)  	
              Alltel
                Prior Insurance Plan; and

            

    

    
      	(q)  	
              Any
                other plans included as a constituent plan to the Comprehensive Plan
                of
                Group Insurance from time to time

            

    

     

    

     

    ARTICLE
      II.   DEFINITIONS

     

    In
      addition to definitions set forth throughout this Plan document and in the
      constituent plans, the following words when appearing in this Plan have the
      meaning set forth below, unless the context clearly denotes
      otherwise:

     

    2.01
           "Benefits"
      means those benefits provided pursuant to constituent plans. All Benefits are
      provided pursuant to the terms and provisions of the constituent
      plans.

     

    2.02
           "Board"
      means the Board of Directors of Alltel Corporation.

     

    2.03
           "Company"
      means Alltel Corporation.

     

    2.04
           "Corporate Benefits Department"
      means Alltel Corporation's Corporate Benefits Department.

     

                   
      2.05      "Dependent"
      has the meaning given to it in each constituent Plan document.

     

           
      2.06      "Effective Date"
      of this amendment and restatement of the Plan means January 1,
      2006.

     

               
      2.07      "Eligible Employee"
      means any Employee who meets the requirements of Section 3.01 of this Plan
      and is otherwise eligible for coverage under this Plan.

     

    2.08
           "Employee"
      means any person employed by the Employer and to the extent necessary, a retired
      or terminated Employee who is entitled to Benefits under this Plan.

     

    2.09
           "Employer"
      means Alltel Corporation and any affiliated companies, within the meaning of
      Code Section 414(b), (c), or (m) of the Code, which have adopted this Plan
      pursuant to Article XIII.

     

    2.10
           "Leased Employee"
      means a person described in Section 414(n) of the Code.

     

    2.11
           "Participant"
      means an Employee, a Retired Employee, a Dependent, or domestic partner who
      meets the eligibility requirements pursuant to the constituent plans and who
      is
      enrolled for coverage under the constituent plans. Notwithstanding any provision
      to the contrary, while an individual is performing services in one of the
      following categories, he or she shall not be a Participant:

     

    
      	  
              (a)  	
              An
                individual who is classified by an Employer as an independent contractor,
                as evidenced by the Employer's failure to withhold taxes from the
                individual's compensation, even if the individual is in fact the
                Employer's common law employee; or

            

    

     

    
      	(b)  	
              An
                individual who is working for a third party other than the Employer
                providing goods or services (including temporary employee services)
                to the
                Employer whom the Employer does not regard to be its common law employee,
                as evidenced by its failure to withhold taxes from his compensation,
                even
                if the individual is in fact the Employer's common law
                employee.

            

    

     

    2.12
           "Plan"
      means the Alltel Corporation Comprehensive Plan of Group Insurance, as it may
      be
      amended from time to time, which shall serve as the umbrella plan for all of
      the
      following constituent plans: (a) Alltel Corporation Exclusive Provider
      Option Plan; (b) Alltel Health Maintenance Organizations Plan;
      (c) Alltel Corporation Preferred Provider Organization Plan;
      (d) Alltel Corporation Prescription Drug Plan; (e) Alltel Corporation
      Dental Care Plan; (f) Alltel Corporation Supplemental Life Insurance Plan;
      (g) Alltel Corporation Supplemental AD&D Plan; (h) Alltel
      Corporation Basic Life and AD&D Insurance Plan; (i) Alltel Corporation
      Income Advantage Benefit Plan; (j) Alltel Corporation Dependent Care Plan;
      (k) Alltel Corporation Medical Reimbursement Plan; (l) Alltel
      Corporation Vision Care Plan; (m) Alltel Corporation Group Accident Plan;
      (n) Special Insurance Plan for Former Allied Telephone Profit Sharing
      Participants; (o) Alltel Indemnity Plan; (p) Alltel Prior Insurance
      Plan; and (q) Any other plans included as a constituent plan to the
      Comprehensive Plan of Group Insurance from time to time.

     

    2.13
           "Plan Administrator"
      means the Employer or such other persons or committee designated by the Board
      to
      administer the Plan pursuant to Article VII.

     

    2.14
           "Plan Year"
      means the twelve consecutive month period commencing January 1 and ending
      on December 31.

     

     

    ARTICLE
      III.   ELIGIBILITY

     

    3.01  Initial
      and Continuous Eligibility.  All
      Employees and Dependents who are Participants in a constituent plan of the
      Comprehensive Plan of Group Insurance shall be eligible to participate in this
      Plan. Notwithstanding the foregoing, in no event shall a Leased Employee be
      eligible to participate in the Plan.

     

     

    ARTICLE
      IV.   ENROLLMENT
      AND PARTICIPATION

     

    4.01  Enrollment
      in the Plan.  Enrollment
      in the Plan is automatic for all Eligible Employees and Dependents who enroll
      and become Participants in any of the constituent plans of the Comprehensive
      Group of Insurance Plan.

     

    4.02  Coverage
      Effective Date.  The
      effective date of coverage under this Plan will be the Participant's effective
      date of coverage under the constituent plans of the Comprehensive Group of
      Insurance Plan.

     

    4.03  Termination
      of Coverage.  Coverage
      under this Plan will terminate automatically upon the Participant's termination
      of coverage under the constituent plans of the Comprehensive Plan of Group
      of
      Insurance.

     

     

    ARTICLE
      V.   BENEFITS

     

    5.01  Benefits.  A
      Participant shall be entitled to the Benefits pursuant to any of the constituent
      plans of the Comprehensive Group of Insurance in which he or she is a
      Participant.

     

     

    ARTICLE
      VI.   HIPAA
      PRIVACY AND SECURITY

     

    6.01  Protected
      Health Information.  Members
      of the Employer's workforce have access to the individually identifiable health
      information of the Plan Participants for administrative functions of the Plan.
      When this health information is provided from the Plan to the Employer, it
      is
      Protected Health Information ("PHI").

     

    The
      following HIPAA definition of PHI applies to this Plan document:

     

    Protected Health Information.  Protected
      health information means information that is created or received by the Plan
      and
      relates to the past, present, or future physical or mental health or condition
      of a Participant; the provision of health care to a Participant; or the past,
      present, or future payment for the provision of health care to a Participant;
      and that identifies the Participant or for which there is a reasonable basis
      to
      believe the information can be used to identify the Participant. Protected
      health information includes information of persons living or
      deceased.

     

    When
      PHI
      is transmitted by or maintained in electronic media, it is Electronic Protected
      Health Information ("ePHI").

     

    6.02  Provision
      of Protected Health Information to Employer.  The
      Employer shall have access to PHI from the Plan only as permitted under this
      Plan document or as otherwise required or permitted by HIPAA, as
      follows:

     

    
      	(a)  	
              Permitted
                Disclosure of Enrollment/Disenrollment
                Information

            

    

     

    The
      Plan
      (or Claims Administrator of the Plan) may disclose to the Employer information
      on whether the individual is participating in the Plan.

     

    
      	(b)  	
              Permitted
                Uses and Disclosure of Summary Health
                Information

            

    

     

    The
      Plan
      (or Claims Administrator of the Plan) may disclose Summary Health Information
      to
      the Employer, provided the Employer requests the Summary Health Information
      for
      the purpose of (i) obtaining premium bids for insurance coverage under the
      Plan; or (ii) modifying amending, or terminating the Plan.

     

    "Summary
      Health Information" means: information that (i) summarizes the claims
      history, claims expenses or type of claims experienced by individuals for whom
      an Employer had provided health benefits under a health plan; and (ii) from
      which the information described at 45 CFR Section 164.514(b)(2)(i) has
      been deleted, except that the geographic information described in 45 CFR
      Section 164.514(b)(2)(i)(B) need only be aggregated to the level of a five
      digit ZIP Code.

     

    
      	(c)  	
              Permitted
                and Required Uses and Disclosure of Protected Health Information
                for Plan
                Administrative Purposes

            

    

     

    Unless
      otherwise permitted by law, and subject to the conditions of disclosure
      described in paragraph (d), the Plan (or Claims Administrator of the Plan)
      may disclose PHI to the Employer, provided the Employer uses or discloses such
      PHI only for Plan administration purposes. "Plan administration purposes" means
      administration functions performed by the Employer on behalf of the Plan, such
      as quality assurance, claims processing, auditing, and monitoring. Plan
      administration functions do not include functions performed by the Employer
      in
      connection with any other benefit or benefit plan of the Employer, and they
      do
      not include any employment related functions.

     

    Notwithstanding
      the provisions of this Plan to the contrary, in no event shall the Employer
      be
      permitted to use or disclose PHI in a manner that is inconsistent with 45 CFR
      Section 164.504(f).

     

    
      	(d)  	
              Conditions
                for Disclosure for Plan Administration
                Purposes

            

    

     

    The
      Employer agrees that with respect to any PHI (other than
      enrollment/disenrollment information and Summary Health Information, which
      are
      not subject to these restrictions) disclosed to it by the Plan (or Claims
      Administrator of the Plan) the Employer shall:

     

    
      	(1)  	
              Not
                use or further disclose the PHI other than as permitted or required
                by
                law.

            

    

     

    
      	(2)  	
              Ensure
                that any agent, including a subcontractor to whom it provides PHI
                received
                from the Plan, agrees to the same restrictions and conditions that
                apply
                to the Employer with respect to
                PHI.

            

    

     

    
      	(3)  	
              Not
                use or disclose the PHI for employment related actions and decisions
                or in
                connection with any other benefit or employee benefit plan of the
                Employer.

            

    

     

    
      	(4)  	
              Report
                to the Plan any use or disclosure of the information that is inconsistent
                with the uses or disclosures provided for or which it becomes
                aware.

            

    

     

    
      	(5)  	
              Make
                available PHI to comply with HIPAA's right to access in accordance
                with 45
                CFR Section 164.524.

            

    

     

    
      	(6)  	
              Make
                available PHI for amendment and incorporate any amendments to PHI
                in
                accordance with 45 CFR
                Section 164.526.

            

    

     

    
      	(7)  	
              Make
                available the information required to provide an accounting of disclosures
                in accordance with 45 CFR
                Section 164.528.

            

    

     

    
      	(8)  	
              Make
                its internal practices, books, and records relating to the use and
                disclosure of PHI received from the Plan available to the Secretary
                of
                Health and Human Services for purposes of determining compliance
                by the
                Plan with HIPAA's privacy
                requirements.

            

    

     

    
      	(9)  	
              If
                feasible, return or destroy all PHI received from the Plan that the
                Employer still maintains in any form and retain no copies of such
                information when no longer needed for the purpose for which disclosure
                was
                made, except that, if such return or destruction is not feasible,
                limit
                further uses and disclosures to those purposes that make the return
                or
                destruction of the information
                infeasible.

            

    

     

    
      	(10)  	
              Ensure
                that the adequate separation between Plan and Employer
                (i.e., the "firewall"), required in 45 CFR
                Section 164.504(f)(2)(iii), is
                satisfied.

            

    

     

    The
      Employer further agrees that if it creates, receives, maintains, or transmits
      any ePHI (other than enrollment/disenrollment information and Summary Health
      Information, which are not subject to these restrictions) on behalf of the
      covered entity, it will implement administrative, physical, and technical
      safeguards that reasonably and appropriately protect the confidentiality,
      integrity, and availability of the electronic protected health information,
      and
      it will ensure that any agents (including subcontractors) to whom it provides
      such electronic PHI agrees to implement reasonable and appropriate security
      measures to protect the information. The Employer will report to the Plan any
      security incident of which it becomes aware.

     

    
      	(e)  	
              Adequate
                Separation Between Plan and
                Employer

            

    

     

    The
      Employer shall allow the Employees of the Corporate Benefits Department and
      certain Employees of the Human Resources and Payroll Departments access to
      PHI.
      In addition, the Employer shall allow certain Employees of the IT and Central
      Records Departments to have incidental access to PHI. No other persons shall
      have access to PHI. These Employees shall only have access to and use PHI to
      the
      extent necessary to perform the plan administration functions that the Employer
      performs for the Plan. In the event that any of these specified Employees do
      not
      comply with the provisions of this Section that Employee shall be subject to
      disciplinary action by the Employer for non-compliance pursuant to the
      Employer's Employee discipline and termination procedures.

     

    The
      Employer will also ensure that the provisions of this Section are supported
      by
      reasonable and appropriate security measures to the extent that the designees
      have access to ePHI.

     

    
      	(f)  	
              Certification
                of Employer

            

    

     

    The
      Plan
      (or Claims Administrator of the Plan) shall disclose PHI to the Employer only
      upon the receipt of a certification by the Employer that the Plan has been
      amended to incorporate the provisions of 45 CFR
      Section 164.504(f)(2)(ii), and that the Employer agrees to the conditions
      of the disclosure set forth in paragraph (d) of this Section.

     

    
      	(g)  	
              Hybrid
                Entity Designation

            

    

     

    The
      Plan
      is a "hybrid entity," i.e., a single legal entity with both covered and
      non-covered functions under HIPAA. Notwithstanding anything herein or in the
      Constituent Plans to the contrary, the Plan hereby designates the following
      Constituent Plans as the Plan's "health care components," which components
      must
      comply with the requirements of HIPAA: Alltel Corporation Exclusive Provider
      Option Plan; Alltel Health Maintenance Organizations Plan; Alltel Corporation
      Preferred Provider Organization Plan; Alltel Corporation Prescription Drug
      Plan;
      Alltel Corporation Dental Care Plan; Alltel Corporation Income Advantage Benefit
      Plan (to the extent it provides a medical flexible spending account); Alltel
      Corporation Medical Reimbursement Plan; and Alltel Corporation Vision Care
      Plan.

     

     

    ARTICLE
      VII.   ADMINISTRATION
      OF THE PLAN

     

    7.01  Administration.  The
      administration of this Plan, except with regards to any Claims for Benefits,
      the
      exclusive power to interpret this Plan, and the responsibility for carrying
      out
      this Plan's provisions shall be vested in the Plan Administrator. The Plan
      Administrator shall have full and complete discretion in the exercise of such
      administrative power and duties. The power to administer the Plan with regards
      to Claims for Benefits will be vested in the Claims Administrator only as
      designated in the constituent plans irrespective of any Plan provisions to
      the
      contrary.

     

    Any
      usual
      and reasonable expenses incurred by the Plan Administrator in the performance
      of
      its duties may be paid by the Plan.

     

    7.02  General Rules.  The
      Plan Administrator shall act solely in the interest of Participants and their
      Dependents.

     

    Whenever
      in this Plan discretionary powers are given to the Plan Administrator, it shall
      be understood that the Plan Administrator shall have complete discretion and
      its
      decisions shall be final and binding upon all parties. The Plan Administrator
      shall exercise its discretion in a nondiscriminatory manner.

     

    The
      Plan
      Administrator may delegate to any employee, officer or director authority to
      sign documents on its behalf, or to perform any act involving the exercise
      of
      discretion. The Plan Administrator may employ such legal, medical, accounting,
      actuarial, clerical, and other assistance as it may reasonably require in
      carrying out the provisions of this Plan, the charges therefore to be paid
      by
      the Plan or by the Employer.

     

    In
      the
      event that any dispute shall arise as to any act to be performed by the Plan
      Administrator, the Plan Administrator may postpone the performing of such act
      until actual adjudication of such dispute has been made in a court of competent
      jurisdiction or until it has been indemnified against loss to its
      satisfaction.

     

    7.03  Powers
      of the Plan Administrator.  The
      Plan Administrator's power and duties will include but not be limited to the
      following discretionary authority, in addition to any described elsewhere in
      this Plan:

     

    
      	(a)  	
              To
                make and enforce such rules and regulations as he deems necessary
                or
                proper for the efficient administration of the Plan, including the
                establishment of claims procedures in accordance with the provisions
                of
                Section 503 of ERISA;

            

    

     

    
      	(b)  	
              To
                construe and interpret the terms of the Plan, and such interpretation
                thereof shall be final, conclusive and binding on all persons claiming
                benefits under the Plan;

            

    

     

    
      	(c)  	
              To
                determine the eligibility of any Employee to participate in the Plan,
                with
                its interpretation thereof and such decision shall be final, conclusive
                and binding;

            

    

     

    
      	(d)  	
              To
                file with the appropriate government any and all reports and notifications
                required of the Plan;

            

    

     

    
      	(e)  	
              To
                provide all Participants with any and all reports and notifications
                to
                which they are by law entitled;

            

    

     

    
      	(f)  	
              To
                maintain appropriate records for the Plan and keep in convenient
                form the
                data necessary for preparing the reports for the Plan and to make
                those
                records available for inspection by the
                Employer;

            

    

     

    
      	(g)  	
              To
                provide any Participant upon demand, a copy of the Plan Administrator's
                records with respect to his Participation and only his
                Participation;

            

    

     

    
      	(h)  	
              To
                appoint such agents (including a Third Party Administrator), counsel,
                accountants, consultants, and actuaries as may be required to assist
                in
                administering the Plan;

            

    

     

    
      	(i)  	
              To
                allocate and delegate his fiduciary responsibility under the Plan
                and to
                designate other persons to carry out any of his fiduciary responsibilities
                under the Plan, any such allocation, delegation or designation to
                be by
                written instrument and in accordance with Section 405 of
                ERISA.

            

    

     

    7.04  Employer's Data Requirement.  The
      Employer shall furnish to the Plan Administrator such information as is required
      or desirable for the purpose of enabling it to carry out the provisions of
      this
      Plan. The Plan Administrator may rely upon representations made by the Employer
      and, if it is desirable to have any fact certified, it may rely upon a
      certification of such fact by any officer of the Employer.

     

    7.05  Indemnification.  The
      Employer shall indemnify any Employee of the Employer involved in the
      administration of this Plan against all costs, expenses and liabilities,
      including reasonable attorney's fees incurred in connection with any action,
      suit or proceeding instituted against him while acting in good faith in
      discharging his duties with respect to this Plan. This indemnification is
      limited to the amount of such costs and expenses which are not otherwise covered
      under insurance now or hereafter provided by the Employer.

     

    7.06  Examination of Records.  The
      Plan Administrator will make available to each Participant such of his records
      as pertain to him, for examination at reasonable times during normal business
      hours.

     

     

    ARTICLE
      VIII.   SUBROGATION
      AND RIGHT OF REIMBURSEMENT

     

    8.01  General Rules.

     

    
      	(a)  	
              Right
                of Subrogation and Reimbursement.  When
                an Other Party is liable or legally responsible to pay expenses,
                compensation and/or damages in relation to an illness, a sickness,
                a
                bodily injury, a disability or death for which Benefits are also
                payable
                under the Plan, the Plan may, at its option, (i) subrogate or
                (ii) recover from the Participant or his legal representative any
                benefits paid under the Plan from any payment the Participant receives
                or
                is entitled to receive from the Other
                Party.

            

    

     

    
      	(b)  	
              Subrogation.  If
                the Plan chooses to enforce its right of subrogation, the Participant
                or
                legal representative must transfer to the Plan any rights the Participant
                or legal representative may have to take legal action arising from
                the
                illness, sickness or bodily injury so that the Plan may recover any
                sums
                paid under the Plan on behalf of the
                Participant.

            

    

     

    
      	(c)  	
              Extent of Right.  The
                Plan may assert actions to enforce its rights of subrogation or
                reimbursement based in contract, tort, or any other cause of action
                to the
                fullest extent permitted by law.

            

    

     

    
      	(d)  	
              Application of Right.  Notwithstanding
                any other Plan provision to the contrary, the Plan's subrogation
                and
                reimbursement rights apply to any funds recovered from the Other
                Party by
                or on behalf of a Participant, the estate of any Participant or on
                behalf
                of any incapacitated person. If the Participant is a minor, any amount
                recovered by the minor, the minor's trustee, guardian, parent, or
                other
                representative, shall be subject to the provisions of this Article,
                regardless of state law and whether the minor's representative has
                access
                or control of any recovery funds.

            

    

     

    
      	(e)  	
              Recovery of Overpayments.  If,
                for any reason, an overpayment or an erroneous payment occurs, the
                Plan
                retains all equitable and contractual rights to recovery of the
                overpayment or erroneous payment. As a condition of payment, any
                person or
                institution receiving a Benefit consents and agrees to the imposition
                of
                an equitable lien and construct trust as to any overpayment or erroneous
                payment. Recovery of an overpayment or erroneous payment may be effected
                by deductions from future Benefits as they become
                payable.

            

    

     

    8.02  "Other Party".  An
      "Other Party" is a person or entity that is liable or legally responsible to
      pay
      expenses, compensation and/or damages in relation to an illness, a sickness,
      a
      bodily injury, a disability or death incurred by a Participant and may include,
      but is not limited to, any of the following:

     

    
      	(a)  	
              the
                party or parties who caused the illness, sickness or bodily
                injury;

            

    

     

    
      	(b)  	
              the
                insurer or other indemnifier of the party or parties who caused the
                illness, sickness or bodily injury;

            

    

     

    
      	(c)  	
              a
                guarantor of the party or parties who caused the illness, sickness
                or
                bodily injury;

            

    

     

    
      	(d)  	
              the
                Participant's own insurer (for example, in the case of uninsured
                or
                underinsured coverage, no fault coverage or med
                pay);

            

    

     

    
      	(e)  	
              a
                worker's compensation insurer (including the Participant's employer,
                if
                worker's compensation is self
                insured);

            

    

     

    
      	(f)  	
              any
                government or charitable entity, program or plan, including without
                limitation the Social Security Administration and Social Security
                Disability Insurance; and,

            

    

     

    
      	(g)  	
              any
                other person, entity, policy or plan that is liable or legally responsible
                in relation to the illness, sickness or bodily
                injury.

            

    

     

    This
      definition is applicable to this Article, and such meaning shall be applicable
      through the Plans unless the context clearly requires otherwise.

     

    8.03  Cooperation.  As
      a condition of participation in and receipt of a Benefit from the Plan, each
      Participant consents and agrees, and agrees to cause his or her legal
      representative to agree to, cooperate fully with the Plan in asserting its
      subrogation and recovery rights. Each Participant, as well as all legal
      representatives, must, upon request from the Plan, provide all information
      and
      sign and return all documents necessary for the Plan to exercise its rights
      under the Plan. Failure or refusal by a Participant to execute such agreements
      or furnish information does not preclude the Plan from exercising its right
      to
      subrogation or obtaining full reimbursement. Moreover, upon a Participant's
      failure or refusal to cooperate with the Plan, the Plan may cease paying
      benefits and reduce future benefits payable until full reimbursement is
      received.

     

    8.04  Notice.  As
      a condition of participation in the Plan, the Participant agrees to provide
      notice to the Plan within a reasonable time after the Participant is involved
      in
      an incident that gives rise to the rights of subrogation or reimbursement,
      and
      prior to the date that the Participant expects to receive a payment from an
      Other Party. The Plan may notify the Other Party of the Plan's liens and rights
      to subrogation and reimbursement without notice to or the consent of the
      Participant.

     

    8.05  Constructive Trust.  As
      a condition of participation in and receipt of a Benefit from the Plan, each
      Participant consents and agrees that any funds received by the Participant
      (or
      legal representative) from any source for any purpose up to the amount of
      Benefits paid under the Plan shall be held in trust with either the person
      receiving benefits (or representative) as trustee and the Plan as beneficiary,
      until such time as the obligation under this provision is fully satisfied.
      Accordingly, such Participant or legal representative shall be deemed a
      fiduciary of the Plan to the extent of the Plan assets so held in
      trust.

     

    8.06  First
      Lien and Priority Right.

     

    
      	(a)  	
              In General.  The
                Plan will have a first lien and priority right upon any recovery,
                whether
                by settlement, judgment, mediation, arbitration or other means, that
                the
                Participant or legal representative receives or is entitled to receive
                from an Other Party. The Plan's lien and priority right will not
                exceed
                the lesser of (i) the amount of benefits paid by the Plan for the
                illness, sickness or bodily injury, plus the amount of all future
                benefits
                that may become payable under the Plan that result from the illness,
                sickness or bodily injury (The Plan will have the right to offset
                or
                recover such future benefits from the amount received from the Other
                Party), or (ii) the amount recovered from the Other
                Party.

            

    

     

    
      	(b)  	
              Reductions Not Permitted.  The
                Plan's first lien and priority rights will not be reduced: due to
                the
                Participant's own negligence; due to the Participant not being made
                whole;
                or, due to attorney's fees and costs incurred by the Participant,
                i.e.,
                all attorney's fees, litigation or other expenses, and court costs,
                including the Plan's attorney fees and court costs, are the responsibility
                of the Participant, not the Plan. Neither the "common fund" nor "make
                whole" doctrines shall be applicable with regard to the Plan, and
                as a
                condition of participating in and receipt of Benefits from the Plan,
                the
                Participant agrees to assert neither of these
                doctrines.

            

    

     

    8.07  Personal Liability.  If
      the Participant or legal representative makes any recovery from an Other Party
      and fails to reimburse the Plan for any Benefits that arise from the illness,
      sickness or bodily injury, then the Participant or legal representative will
      be
      personally liable to the Plan for the amount of the Benefits paid under the
      Plan, and the Plan may reduce future Benefits payable for any illness, sickness
      or bodily injury by the payment that the Participant or legal representative
      has
      received from the Other Party.

     

    8.08  Characterization Irrelevant.  The
      Plan's rights of subrogation or reimbursement shall apply regardless of whether
      any such funds or payments are designated as payment for pain and suffering,
      medical benefits, or any other specified damages.

     

    8.09  Payment
      of Attorney Fees.  If
      it becomes necessary for the Plan to enforce this provision by initiating any
      action against any person, including the Participant's legal representative,
      and
      if the Plan successfully recovers, then the Participant agrees, as a condition
      of participation in the Plan, to pay the Plan's attorney's fees and costs
      associated with the action.

     

     

    ARTICLE
      IX.   AMENDMENTS
      AND ACTION BY THE EMPLOYER

     

    9.01  Amendments.  The
      Board reserves the right to amend this Plan in whole or in part at any time
      and
      for any reason. The Board has granted amendment authority to the Vice President
      of HR, Benefits and the Sr. Vice President of Compensation and Benefits,
      either of whom may approve and adopt any amendment to the Plan.

     

    9.02  Action by Employer.  Any
      action by the Employer under this Plan may be by action of the Board or by
      any
      person or persons duly authorized by action of the Board to take such
      action.

     

     

    ARTICLE
      X.   PLAN
      TERMINATION

     

    10.01  Right to Terminate.  In
      accordance with the procedures set forth in this Article, the Board may
      terminate this Plan at any time.

     

    10.02  Plan Termination.  Upon
      the termination of this Plan, the rights of Participants are limited to expenses
      incurred before termination.

     

     

    ARTICLE
      XI.   ADOPTION
      OF THE PLAN BY AN EMPLOYER OTHER THAN THE COMPANY

     

    11.01  Applicability of Article.  This
      Article X shall apply only where an Employer, other than the Company,
      adopts this Plan; provided, however, and notwithstanding the foregoing, only
      Employers affiliated with the Company for purposes of Section 414(b), (c),
      or (m) of the Code may adopt this Plan.

     

    11.02  Adoption Procedure.  An
      Employer shall automatically be deemed to have adopted this Plan. The adoption
      shall be immediately effective upon an Employer becoming affiliated with the
      Company for purposes of Section 414(b), (c), or (m) of the Code. If the
      Employer does not desire to adopt this Plan, the Employer must file with the
      Plan Administrator a formal notice by an officer of the Employer declining
      the
      adoption of this Plan. Upon adoption of this Plan, an adopting Employer shall
      have all the duties and responsibilities of the Company under this Plan, except
      as the Company has otherwise designated pursuant to written agreement for
      delegation of its duties and responsibilities.

     

    11.03  Transfer of Employment.  A
      transfer of employment between the Company and an adopting Employer shall not
      constitute a separation from service or cessation of eligibility, provided
      there
      is no intervening employment elsewhere and provided the Employee still meets
      the
      eligibility requirements of this Plan. Transfer of employment shall not give
      rise to an election revocation or change to an election made prior to the
      transfer.

     

    11.04  Term of Service.  For
      purposes of determining eligibility under this Plan, an Employee's employment
      with the Company or any adopting Employer shall be taken into
      account.

     

    11.05  Responsibility
      Reserved to the Company.  Although
      adopting Employers as well as the Company are considered to act in the role
      of
      the Company in certain respects with respect to this Plan, the following
      responsibilities are expressly and exclusively reserved to the Company and
      not
      to any adopting Employer:

     

    
      	(a)  	
              to
                determine the design of this Plan, including eligibility provisions
                and
                the right to amend or terminate this
                Plan;

            

    

     

    
      	(b)  	
              to
                establish and maintain the qualification of this Plan under applicable
                law;

            

    

     

    
      	(c)  	
              to
                appoint the Plan Administrator and the Claims
                Administrator;

            

    

     

    
      	(d)  	
              to
                remove or replace the Plan Administrator and the Claims
                Administrator;

            

    

     

    
      	(e)  	
              to
                exercise all authority exercisable by the Company hereunder and to
                make
                all decisions reserved to the
                Company;

            

    

     

    
      	(f)  	
              to
                receive written acknowledgments of Plan amendments and delegation
                of
                duties;

            

    

     

    
      	(g)  	
              to
                exercise all administrative functions and powers hereunder;
                and

            

    

     

    
      	(h)  	
              to
                receive any statements, accounts and reports from the Plan
                Administrator.

            

    

     

     

    ARTICLE
      XII.   MISCELLANEOUS

     

    12.01  Non-guarantee of Employment.  This
      Plan shall not be deemed to constitute a contract between the Employer and
      any
      Participant or to be a consideration or an inducement for the employment of
      any
      Participant or Employee. Nothing contained in this Plan shall be deemed to
      give
      any Participant or Employee the right to be retained in the service of the
      Employer or to interfere with the right of the Employer to discharge any
      Participant or Employee at any time regardless of the effect which such
      discharge shall have upon him as a Participant of this Plan.

     

    12.02   Filing of Information.  Each
      Eligible Employee, covered Dependent or other interested person shall file
      with
      the Employer such pertinent information concerning participation in the Plan
      as
      the Employer or Plan Administrator may specify, including proof or continued
      proof of dependency or eligibility, and in such manner and form as the Employer
      may specify or provide; and such person shall not have rights to be entitled
      to
      any Benefits or further Benefits hereunder unless such information is filed
      by
      the Participant or on the Participant's behalf.

     

    12.03  Misstatements.  In
      the event of any misstatement of any fact(s) affecting coverage under the Plan,
      the real facts shall be used to determine the proper coverage. Coverage means
      eligibility as well as the amount of any Benefit thereunder.

     

    12.04  Notices.  Any
      notice, application, instruction, designation or other form of communication
      required to be given or submitted by any Participant shall be in such form
      as is
      prescribed from time to time by the Plan Administrator. Any notice, statement,
      report or other communication from the Employer, Plan Administrator to any
      Participant, other Employee or beneficiary required or permitted by the Plan
      shall be deemed to have been duly delivered when given to such person or mailed
      by first class mail to such person at the Participant's address last appearing
      on the records of the Plan Administrator or the Employer. Each person entitled
      to receive a payment under the Plan shall file in accordance herewith the
      Participant's complete mailing address and each change therein. If the Plan
      Administrator shall be in doubt as to whether payments are being received by
      the
      person entitled thereto, the Plan Administrator may, by registered mail
      addressed to such person's address last known to the Plan Administrator, notify
      such person that all future payments will be withheld until such person submits
      to the Plan Administrator the proper mailing address and such other information
      as the Plan Administrator may reasonably request.

     

    12.05  Waiver of Estoppel.  No
      term, condition or provision of the Plan shall be deemed to have been waived,
      and there shall be no estoppel against the enforcement of any provision of
      this
      Plan, except by written instrument of the party charged with such waiver or
      estoppel. No such written waiver shall be deemed a continuing waiver unless
      specifically stated therein, and each such waiver shall operate only as to
      the
      specific term or condition waived and shall not constitute a waiver of such
      term
      or condition for the future or as to any act other than that specifically
      waived.

     

    12.06  Worker's
      Compensation Not Affected.  This
      Plan is not instead of, and does not affect, any requirement for coverage by
      workers' compensation insurance.

     

    12.07  Agent
      for Service of Legal Process.  The
      agent for the service of legal process under the Plan is the Plan
      Administrator.

     

    12.08  Gender.  Except
      where otherwise indicated by the context, any masculine terminology used herein
      shall also include the feminine and vice versa, and the definition of any term
      herein in the singular shall also include the plural, and vice
      versa.

     

    12.09  Governing Law.  This
      Plan shall be construed and enforced according to the laws of the State of
      Arkansas, other than its laws respecting choice of law, to the extent not
      preempted by any federal law.

     

    12.10  Reliance
      on Participant, Tables, Etc.  The
      Plan Administrator may rely upon the direction, information, or election of
      a
      Participant as being proper under the Plan and shall not be responsible for
      any
      act or failure to act because of a direction or lack of direction by a
      Participant. The Plan Administrator will also be entitled, to the extent
      permitted by law, to rely conclusively on all tables, valuations, certificates,
      opinions and reports that are furnished by accountants, attorneys, or other
      experts employed or engaged by the Plan Administrator.

     

    12.11  Effect of Mistake.  In
      the event of a mistake as to the eligibility or participation of an Employee,
      the Plan Administrator shall, to the extent it deems administratively possible
      and otherwise permissible under the Code or the regulations issued thereunder,
      make adjustments that will in its judgment correct the mistake and accord to
      such Participant or other person what he or she is properly entitled under
      the
      Plan.

     

    12.12  Headings.  The
      headings of the various Articles and Sections are inserted for convenience
      of
      reference and are not to be regarded as part of this Plan or as indicating,
      or
      controlling the meaning or construction of any provision.

     

    12.13  Severability.  Should
      any part of this Plan subsequently be invalidated by a court of competent
      jurisdiction, the remainder of the Plan shall be given effect to the maximum
      extent possible.

     

    IN
      WITNESS WHEREOF,
      the
      Employer has caused this Plan to be entered into effective as of January 1,
      2006.

     

    

    
      	 	
              ALLTEL
                CORPORATION

               

               

              By:  /s/
                Scott T. Ford
                                                                                       
                

               

              Title:  President
                and Chief Executive Officer

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00117-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00117-of-00352.parquet"}]]