Document:

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                                                                   EXHIBIT 10.18

                                                                  EXECUTION COPY

                              MANAGEMENT AGREEMENT

                                     BETWEEN

                          DOBSON CELLULAR SYSTEMS, INC.

                                       AND

                          AMERICAN CELLULAR CORPORATION

                         EFFECTIVE AS OF AUGUST 19, 2003

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                                TABLE OF CONTENTS

Section 1.        Engagement                                           1
Section 2.        Management Standards                                 1
Section 3.        Services to be Provided                              2
Section 4.        Compensation                                         6
Section 5.        Term and Termination                                 7
Section 6.        Noncompetition and Confidentiality                   8
Section 7.        Force Majeure                                        9
Section 8.        Books and Records                                    9
Section 9.        Regulatory Compliance                               10
Section 10.       Dispute Resolution                                  10
Section 11.       Inspection Rights; Delivery Information             11
Section 12.       Miscellaneous                                       12

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                              MANAGEMENT AGREEMENT

         This Management Agreement (the "Agreement"), is entered into as of
August 19, 2003 by and between Dobson Cellular Systems, Inc., an Oklahoma
corporation ("Manager"), and American Cellular Corporation, a Delaware limited
liability company (the "Company"). Capitalized terms used but not defined in
this Agreement shall have the meanings given to such terms in the Amended and
Restated Limited Liability Company Agreement of the Company, dated as of
February 25, 2000 (the "LLC Agreement").

         WHEREAS, the operation of the Business, including, without limitation,
the determination of policy, the preparation and filing of any and all
applications and other filings with the FCC, the hiring, supervision and
dismissal of personnel, day-to-day system operations, and the payment of
financial obligations and operating expenses, shall be controlled by the
Company, and Manager shall assist the Company in connection therewith and any
action undertaken by Manager shall be under the Company's continuing oversight,
review, control and approval, and the Company shall retain unfettered control
of, access to, and use of the Business, including its facilities and equipment
and shall be entitled to receive all profits from the operation of the Business;

         WHEREAS, the Company owns all of the equity interests in American
Cellular Corporation, which through its subsidiaries owns certain Cellular
Systems and PCS Systems;

         WHEREAS, Manager is willing to provide management services for the
Company and its Subsidiaries on the terms and subject to the conditions
contained in this Agreement; and

         NOW, THEREFORE, for and in consideration of the premises, the covenants
and agreements set forth herein, and other good and valuable consideration, the
receipt and sufficiency of which are acknowledged by the execution and delivery
hereof, the parties agree, and the Original Agreement is hereby amended and
restated in its entirety, as follows:

         Section 1. Engagement. The Company hereby engages Manager to oversee,
manage and supervise the development and operation of the Business, and Manager
hereby accepts such engagement, subject to and upon the terms and conditions
hereof.

         Section 2. Management Standards.

                  (a) In performing its obligations hereunder, Manager shall act
in a manner that it reasonably believes to be in the best interests of the
Company consistent with the standards set forth herein.

                  (b) Manager shall devote comparable attention and services to
the Company as those devoted by Manager in its management of other wireless
communications systems or markets directly or indirectly owned or managed by
Manager, and will otherwise deal with the Company subject to the terms of this
Agreement in a manner that is substantially consistent with the manner in which
the Manager has operated the Company's markets prior to the date of this

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Agreement and in a manner that does not unreasonably discriminate against the
Company in favor of such other markets.

                  (c) Manager shall use reasonable best efforts to cause the
Company's Cellular Systems to be maintained and operated in the same manner and
with quality standards consistent with the manner and standard of Manager's
owned cellular systems.

         Section 3. Services to be Provided.

                  (a) Scope of Services. Subject to the Company's oversight,
review and ultimate control and approval and the limitations of Section 3(c)
below, Manager shall be responsible for the supervision, design, construction
and operation of the Company and the Business in accordance with the Operating
Agreements. Among other things, Manager shall have the right to select the
persons who shall perform all design, construction, management or operational
services and may elect to use its own employees or engage independent
contractors. To this end Manager shall provide generally, on the terms and
subject to the conditions set forth herein and in a manner consistent with the
standards set forth herein, supervisory services with respect to (x) all
administrative, accounting, billing, credit, collection, insurance, purchasing,
clerical and such other general services as may be necessary to the
administration of the Business, (y) operational, engineering, maintenance,
construction, repair and such other technical services as may be necessary to
the construction and operation of the Business, and (z) marketing, sales,
advertising and such other promotional services as may be necessary to the
marketing of the Business. The services for which Manager shall be responsible,
the Company's oversight, review and ultimate control and approval and to the
limitations of Section 3(c) below, shall include but shall not be limited to the
following:

                           (i) the marketing of Mobile Wireless Services, other
                  Company Communications Services to be offered and provided by
                  the Company;

                           (ii) the management, tax compliance, accounting and
                  financial reporting for the Company including, but not limited
                  to, the preparation and presentation of reports and reviews of
                  the business, financial results and condition, regulatory
                  status, competitive position and strategic prospects of the
                  Company as reasonably requested by the Company;

                           (iii) the regulatory processing for the Company,
                  including without limitation the preparation and filing of all
                  appropriate regulatory filings, certificates, tariffs and
                  reports that are required by, and participation in any
                  hearings or other proceedings before, local, state and federal
                  governmental regulatory bodies;

                           (iv) the engineering, design, planning, construction
                  and installation, maintenance and repair (both emergency and
                  routine) and operation of, and equipment purchases for, the
                  Company;

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                           (v) assisting the Company in the development and
                  preparation of budgets, including, without limitation,
                  preparing and presenting an annual operating budget for the
                  Company's review, evaluation and approval setting forth in
                  reasonable detail the anticipated capital expenditures and
                  other projected costs and expenses of constructing and
                  operating the Business during the period covered by the
                  budget, as well as projected revenues for that period, a
                  business plan and personnel requirements, and key performance
                  standards, goals and indicators for the Company, for the
                  period covered by the budget, in each case presented on a
                  month-by-month basis to the extent practicable, and generally
                  describing all contracts and commitments which Manager expects
                  to enter into on behalf of the Company during the period
                  covered thereby;

                           (vi) services relating to sales of the products and
                  services offered by the Company, including without limitation
                  processing orders for service, customer support, billing for
                  services provided by the Company and collection of receivables
                  for the Company;

                           (vii) management information services for the
                  Company;

                           (viii) monitoring and controlling the Business and
                  its Cellular Systems;

                           (ix) negotiating contracts, issuing purchase orders
                  and otherwise entering into agreements on behalf of the
                  Company for the purchase, lease, license or use of such
                  properties, services and rights as may be necessary or
                  desirable in the judgment of Manager for the operation of the
                  Company;

                           (x) supervising, recruiting and training all
                  necessary personnel to be employed by the Company, and
                  determining salaries, wages and benefits for the Company's
                  employees;

                           (xi) administering the Company's employee benefit
                  programs and the Company's programs for compliance with
                  applicable laws governing the administration and operation of
                  such plans and programs;

                           (xii) administering the Company's risk management
                  programs, including negotiating the terms of property and
                  casualty insurance and preparing a comprehensive disaster
                  recovery program; and

                           (xiii) in furtherance of the foregoing, making or
                  committing to make permitted expenditures (including permitted
                  capital expenditures) on behalf of the Company.

                  (b) Accounts. Subject to the foregoing, the Company shall be
responsible for payment of all costs and expenses necessary to fund the ongoing
business and operations of the Business and for the provision of all services of
Manager hereunder, which shall include, but not be limited to, payments under
Section 4, payments to independent contractors, payments to

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vendors and suppliers of the Business, and interest payments to creditors who
have financed the construction or operation of the Business. To the extent
provided herein, Manager shall make such payments on the Company's behalf from
one or more accounts maintained in the name of the Company at one or more banks
into which all Company revenues shall be deposited (the "Accounts"). All funds
of the Company shall be promptly deposited in such bank accounts. All
disbursements made by the Company as permitted under this Agreement shall be
made by checks drawn on the Accounts, and all funds on deposit in the Accounts
shall at all times be the property of the Company. Manager will have the right
and authority to make deposits to and disbursements and withdrawals from the
Accounts as required in connection with the performance of its services
hereunder.

                  (c) Restrictions on Manager's Authority. Anything to the
contrary in this Agreement notwithstanding, Manager shall not take, or cause or
permit to be taken, any action that requires the approval of, or do, or cause or
permit to be done, any of the following for or on behalf of the Company without
the consent of the Company (unless included with reasonable specificity in a
budget duly adopted by the Company):

                           (i) settle any claim or litigation by or against the
                  Company if the settlement involves a payment of $500,000 or
                  more, or any non-ministerial regulatory proceedings involving
                  the Company;

                           (ii) (A) lend money or guarantee debts of others
                  (other than wholly-owned Subsidiaries of the Company) on
                  behalf of the Company, or assign, transfer, or pledge any
                  debts due the Company, or (B) release or discharge any debt
                  due or compromise any claim of the Company, other than trade
                  credit and advances to employees in the ordinary course of
                  business;

                           (iii) invest in or otherwise acquire any debt or
                  equity securities of any other Person, enter into any binding
                  agreement for the acquisition of any interest in any business
                  entity or other Person (whether by purchase of assets,
                  purchase of stock or other securities, merger, loan or
                  otherwise), or enter into any joint venture or partnership
                  with any other Person;

                           (iv) take any tax reporting position or make any
                  related election on behalf of the Company which is
                  inconsistent with the directions given by the Company;

                           (v) assert on behalf of the Company a position with
                  respect to any material matter, or disagree on behalf of the
                  Company with a position taken with respect to any material
                  matter by a Member or any other Person, before the Federal
                  Communications Commission or any other Governmental Authority,
                  a self-regulatory body, any industry organization or in any
                  other public forum;

                           (vi) knowingly take or fail to take any action that
                  violates (A) any law, rule or regulation relating to the
                  Business, (B) any material agreement, arrangement or
                  understanding to which the Company is a party, including an

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                  Operating Agreement, (C) any License or other governmental
                  authorization granted to the Company in connection with its
                  ownership and operation of the Business, or (D) any judicial
                  or administrative order or decree to which the Company is
                  subject;

                           (vii) sell, assign, transfer, or otherwise dispose
                  of, or hypothecate or grant a Lien on any License or other
                  material assets belonging to the Company (other than the
                  disposal of assets or equipment in the ordinary course of
                  business);

                           (viii) take any action amending or agreeing to amend
                  any License granted to the Company in. connection with its
                  ownership and operation of the Business (it being understood
                  that License renewals in the ordinary course of business shall
                  not require the Company's approval);

                           (ix) borrow money on behalf of the Company or enter
                  into other forms of financing for the Business, other than any
                  capital lease;

                           (x) commingle any funds of the Company with funds of
                  any other entity or Person;

                           (xi) hire or fire the independent certified public
                  accountants of the Company;

                           (xii) pay to any employee or consultant or advisor
                  to, the Company, cash compensation in excess of $150,000 in
                  any fiscal year;

                           (xiii) establish any reserves that are not set forth
                  on the budget approved by the Company;

                           (xiv) make any material changes or modifications to
                  any significant components of the Company Cellular Systems as
                  they exist on the Effective Date;

                           (xv) enter into any contract, agreement (including
                  any capital lease) or other commitment or issue any purchase
                  order, which contract or other agreement or purchase order (A)
                  is not in the ordinary course of business, (B) obligates the
                  Company to make payments of $500,000 or more within any
                  12-month period or (C) could reasonably be expected to create
                  a material variance relative to (x) in the case of a capital
                  expenditure, the total budget for capital expenditures
                  contained in any budget approved by the Company and (y) in the
                  case of an operating expense, the total operating expense
                  budget contained in any budget approved by the Company, in
                  each case for the year-to-date period in which the expenditure
                  is made or incurred and taking into account all previous
                  expenditures and commitments in such year-to-date period; or
                  terminate or amend in any material respect any contract,
                  agreement or other commitment or purchase order, in each case
                  if the execution and delivery or issuance thereof requires
                  approval pursuant to this Section 3(c); or

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                           (xvi) enter into, or commit to enter into, any
                  agreement, arrangement or understanding that could reasonably
                  be expected to have an adverse effect on the Company's ability
                  to comply in any material provisions of this Agreement.

                  (d) Budgets. Manager shall prepare or cause to be prepared and
present in a timely manner an annual operating budget (with quarterly forecasts)
for the Company's review, evaluation and approval (each, as duly approved by the
Company, an "Operating Budget"). Each Operating Budget shall set forth in
reasonable detail the anticipated capital expenditures and other projected costs
and expenses of operating the Company's Cellular Systems during the period
covered by the budget, as well as projected revenues for that period and the
projected reportable income for such quarter and Manager shall endeavor to
assure the accuracy of its estimates.

                  (e) Transactions with Affiliates. Notwithstanding anything in
this Agreement to the contrary, without the prior approval of the Company,
Manager shall not (and shall cause the Company and its Subsidiaries not to)
enter into any agreement, arrangement or understanding with Manager or any of
its Affiliates except in the ordinary course of the Business of the Company and
on commercially reasonable terms that are no less favorable to the Company or
its Subsidiaries than the Company or its Subsidiaries would obtain in a
comparable arm's-length transaction with an unaffiliated Person. In its request
for approval of the Company, Manager shall specify that the applicable
transaction is subject to this Section 3(e).

         Section 4. Compensation.

                  (a) Reimbursement. The Company shall reimburse Manager for all
out-of-pocket expenses ("Out-of-Pocket Expenses") reasonably incurred by Manager
for goods and services provided by third parties to, for or on behalf of the
Company or incurred by Manager in the performance of its duties and
responsibilities hereunder. Manager shall provide the Company with an accounting
setting forth in reasonable detail (and, if requested by Company, with
supporting documentation) the Out-of-Pocket Expenses claimed within thirty (30)
days after they are incurred. The Company shall pay to Manager each such amount
within thirty (30) days of receipt of such statement and invoices or other
supporting documentation (it being understood that estimated Out-of-Pocket
Expenses will not be reimbursed until Manager provides the Company with the
invoices or other supporting documentation therefore).

                  (b) Cost Allocations. To the maximum extent practicable,
Manager and its Affiliates will specifically identify costs associated directly
or solely with the Business, which shall be reimbursed by the Company as
Out-of-Pocket Expenses in accordance with Section 4(a). To the extent that such
specific identification is impracticable, Manager shall charge the Company "Cost
Allocations" for those common costs, which benefit the Company (including an
appropriate portion of Manager's general overhead costs). Cost Allocations
(including without limitation the cost of services directly allocable to the
Company that are performed by employees of Manager or its Affiliates) shall be
calculated and charged to the Company, except for common costs associated with
call center activities or operation, on the basis of licensed POPs for the
market(s) sharing in or benefiting from such common costs (other than those
associated with the

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call centers). For purposes of this Agreement, POPs shall mean the number of
residents of a licensed area based upon the most current determination of such
by the Company and Manager. Common costs associated with call center activities
or operation shall be allocated on the basis of subscribers in the market(s)
sharing in or benefiting from such costs. With regard to those common costs,
which are subject to any specific lease or shared equipment agreements, the cost
allocations therein shall control in the event of a difference between those
agreements and this Agreement. Manager shall cause to be furnished to the
Company, at Company's expense, an accounting of any such Cost Allocations, and
the Company shall pay to Manager such amount within thirty (30) days of receipt
of such accounting.

                  (c) Disputes, etc. If the Company disputes the amount of Out-
of-Pocket Expenses or Cost Allocations claimed by Manager, the Company shall
notify \ Manager in writing before payment is due, and if the matter cannot be
resolved informally between the parties, either the Company or Manager may
request resolution of the dispute pursuant to Section 10.

         Section 5. Term and Termination.

                  (a) This Agreement shall commence on August 19, 2003 (the
"Effective Date") and shall terminate as provided herein.

                  (b) Termination.

                           (i) By Either Party. Either party may terminate this
         Agreement in the event that a Governmental Authority shall enter an
         order appointing a custodian, receiver, trustee, intervenor or other
         officer with similar powers with respect to the other party or with
         respect to any substantial part of its property, or constituting an
         order for relief or approving a petition in bankruptcy or insolvency
         law of any jurisdiction, or ordering the dissolution, winding up or
         liquidation of such party; or if a party files a petition seeking any
         such order; or if any such petition shall be filed against such party
         and shall not be dismissed within one hundred and twenty (120) days
         thereafter; or an order shall have been issued granting such party a
         suspension of payments under applicable law and any such 1 order is not
         dismissed within one hundred and twenty (120) days thereafter.

                           (ii) By Company. The Company may terminate this
         Agreement:

                                    (A) on ten (10) days' notice in the event of
                  a material breach of this Agreement by Manager, which has not
                  been cured within sixty (60) days following notice thereof
                  from the Company;

                                    (B) on ten (10) days' notice if a Change of
                  Control of either the Company, the Manager or DCC occurs For
                  the purpose of this Agreement, a Change of Control shall mean:
                  (1) any "person" or "group," within the meaning of Section
                  13(d) of 14(d)(2) of the Exchange Act, becomes the ultimate
                  "beneficial owner," as defined in Rule 13d-3 under the
                  Exchange Act, of more than 35% of the total voting power of
                  the Voting Stock of the Company, the

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                  Manager or DCC (as the case may be), on a fully diluted basis
                  and such ownership represents a greater percentage of the
                  total voting power of the Voting Stock of the Company, the
                  Manager or DCC (as the case may be), other than is held by the
                  controlling stockholder and its Affiliates of the Company
                  Manager or ACC (as the case may be), on the Effective Date;
                  (2) Individuals who on the Effective Date constitute the Board
                  of Directors, together with any new directors whose election
                  by the Board of Directors or whose nomination for election by
                  the stockholders of the Company Manager or ACC (as the case
                  may be), was approved by a vote of at least a majority of the
                  members of the Board of Directors on the Effective Date or
                  whose election or nomination for election was previously so
                  approved, case for any reason to constitute a majority of the
                  members of the Board of Directors then in office; (3) the
                  sale, lease, transfer, conveyance or other disposition (other
                  than by away of merger or consolidation), in one or a series
                  of related transactions, of all or substantially all the
                  combined assets of the Company, taken as a whole, to any
                  Person other than the Company Manager or ACC (as the case may
                  be), or any Affiliate thereof; or (4) the adoption of a plan
                  of liquidation or dissolution of the Company, the Manager or
                  DCC (as the case may be); and

                                    (C) on ten (10) days' notice if the Company
                  fails to comply with the financial performance standards set
                  forth on Exhibit 3(c).

                           (iii) By Manager. Manager may terminate this
                  Agreement on ten (10) days' notice in the event of a material
                  breach of this Agreement by the Company (other than a payment
                  default) which has not been cured within sixty (60) days
                  following notice thereof from Manager.

                  (c) Remedies. The remedies set forth herein are not intended
to be exclusive, and all remedies shall be cumulative and may be exercised
concurrently with any other remedy available to Manager or the Company at law or
in equity. (i)

         Section 6. Confidentiality.

                  (a) Confidentiality. Manager shall, and shall cause each of
its Affiliates, and each of its and their respective partners, members,
managers, shareholders, directors, officers, employees and agents (collectively,
"Agents") to keep secret and retain in strictest confidence and not use for any
purpose any and all Confidential Information relating to the Company or any
member of the Company and shall not disclose such information, and shall cause
its Agents not to disclose such information, to the same extent such information
of the Manager is protected by Manager.

                  (b) Company Property. Promptly following the termination of
this Agreement, Manager shall return to the Company all property of the Company,
and all copies thereof in its possession or under its control, and all tangible
embodiments of Confidential Information in its possession in whatever media such
Confidential Information is maintained.

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                  (c) Injunctive Relief with Respect to Covenants. Manager
acknowledges and agrees that the covenants and obligations contained in this
Section 6 relate to special, unique and extraordinary matters and that a
violation of any of the terms of such covenants and obligations will cause the
Company irreparable injury for which adequate remedies are not available at law.
Therefore, Manager agrees that the Company shall be entitled to an injunction,
restraining order, or such other equitable relief as a court of competent
jurisdiction may deem necessary or appropriate to restrain Manager and its
Affiliates from committing any violation of the covenants and obligations
contained in this Section 6. These injunctive remedies are cumulative and are in
addition to any other rights and remedies the Company may have at law or in
equity.

         Section 7. Force Majeure. Neither of the parties will be liable for
nonperformance or defective or late performance of any of its obligations
hereunder to the extent and for such periods of time as such nonperformance,
defective performance or late performance is due to reasons outside such party's
control, including acts of God, war (declared or undeclared), acts (including
failure to act) of any governmental authority, riots, revolutions, fire, floods,
explosions, sabotage, nuclear incidents, lightning, weather, earthquakes,
storms, sinkholes, epidemics, strikes, or delays of suppliers or subcontractors
for the same causes.

         Section 8. Books and Records. Manager shall maintain and oversee the
maintenance and preparation of proper and complete records and books of account
for tax and financial purposes with respect to its management of the operation
of the Business, including all such transactions and other matters as are
usually entered into records and books of account maintained by Persons engaged
in business of like character or as required by law. Manager shall maintain and
oversee the maintenance and preparation of complete records and books of the
Company for tax purposes. Books and records maintained for financial purposes
shall be maintained in accordance with GAAP, and books and records maintained
for tax purposes shall be maintained in accordance with the Code and applicable
Treasury Regulations. Manager shall also provide at the Company's request and
expense any and all such additional statements or reports as may be reasonably
necessary to the Company's oversight and control of the Business. The Company
shall have control over and access, at all reasonable times during normal
business hours, to the books and records of the Company maintained by Manager
pursuant to this Section 8.

         Section 9. Regulatory Compliance. Subject to the other provisions of
this Agreement, Manager shall cause the Company and its Subsidiaries, and their
respective Cellular Systems, to remain in compliance in all material respects
with applicable laws, rules and regulations, including rules and regulations
promulgated by the FAA and the FCC. Without limiting the generality of the
foregoing, the parties agree to comply with all applicable FCC rules and
regulations governing the Cellular Systems and the Licenses, and specifically
agree as follows:

                  (a) The Company (or its Subsidiaries which are the holders of
the Licenses) shall at all times maintain absolute control over, and retain the
ability to exercise the unfettered use of, the Licenses and the licensed
facilities provided thereunder, including the products and

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services to be offered and the rates to be charged and the further right to
terminate service should public interest obligations under the applicable
Licenses so require.

                  (b) Manager shall not represent itself as the holder of a
License to provide the Company Communications Services on any of the Cellular
Systems of the Company.

                  (c) Each customer (if any) billed by Manager shall be clearly
advised that service is provided over facilities licensed to the Company (or the
Subsidiary which is the holder of a License).

                  (d) Neither Manager nor the Company (or a Subsidiary which is
a holder of a License) shall represent itself as the legal representative of the
other before the FCC. Manager and the Company (and each Subsidiary which is the
holder of a License) will cooperate with the other with respect to FCC matters
concerning the Cellular Systems.

                  (e) The Company (and each Subsidiary which is the holder of a
License) shall (i) in cooperation with Manager, take all actions necessary to
keep its Licenses in force and shall prepare and submit to the FCC, or any other
relevant authority, all reports, applications, renewals, filings or other
documents necessary to keep its Licenses in force and in good standing; (ii)
with all due assistance which may be necessary from Manager, respond promptly to
all FCC correspondence or inquiries and will immediately notify Manager of the
receipt thereof; and (iii) promptly report any changes of its address to the FCC
and to Manager.

                  (f) The Company (and each Subsidiary which is the holder of a
License) and Manager are familiar with the rules of the FCC regarding the
responsibility of the holder of a License under the Communications Act and
applicable FCC rules, regulations and policies. Nothing in this Agreement is
intended to diminish or restrict the obligations of the Company (or a Subsidiary
which is the holder of a License) as an FCC license and both parties desire that
this Agreement be in compliance with the rules and regulations of the FCC. If
the FCC determines that any provision of this Agreement violates any FCC rule,
policy or regulation, all parties will make good faith efforts to immediately
correct the problem and bring this Agreement into compliance, consistent with
the intent of this Agreement.

         Section 10. Dispute Resolution. If a dispute arises out of or relating
to this Agreement or the transactions contemplated hereby, or the construction,
interpretation, performance, breach, termination, enforceability or validity
hereof, whether such claim is based on rights, privileges or interests
recognized by or based upon contract, tort, fraud, misrepresentation, statute,
common law or any other legal or equitable theory, ("Dispute") and whether such
Dispute existed prior to or arises on or after the Effective Date, the dispute
resolution processes set forth herein shall apply.

                  (a) The parties shall first attempt to settle each Dispute
         through good faith negotiations. The aggrieved party shall initiate
         such negotiations by giving the other party(ies) written notice of the
         existence and nature of the Dispute. The other party(ies) shall in a
         writing to the aggrieved party acknowledge such notice of Dispute
         within ten (10) business days. Such acknowledgment may also set forth
         any Dispute that the acknowledging party desires to have resolved in
         accordance with this Section.

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                  (b) Thereafter, if any Dispute is not resolved by the parties
through negotiation within thirty (30) calendar days of the date of the notice
of acknowledgment, either party may terminate informal negotiations with respect
to that Dispute and have the right, by delivery of written notice thereof (the
"Arbitration Notice") to the other party, to submit the matter to be finally
settled by arbitration in accordance with the Commercial Arbitration Rules then
in effect of the Owner Arbitration Association, as modified herein (the "AAA
Rules"). The place of arbitration shall be Oklahoma City, Oklahoma. All matters
so submitted to arbitration shall be settled by three arbitrators. Owner and
User shall each designate one arbitrator within 20 days of the delivery of the
Arbitration Notice. If either Owner or User fails so to timely designate an
arbitrator, the matter shall be resolved by the one arbitrator timely
designated. If two Arbitrators are selected, Owner and User shall cause the
designated arbitrators to mutually agree upon and to designate a third
arbitrator, provided, however, that failing such agreement within 45 days of
delivery of the Arbitration Notice, the third arbitrator shall be appointed in
accordance with the AAA Rules. Owner and User shall be responsible for the
payment of the fees and expenses of their respectively designated arbitrators
and shall bear equally the fees and expenses of the third arbitrator. Owner and
User shall cause the arbitrators to decide the matter to be arbitrated pursuant
hereto within 60 days after the appointment of the last appointed arbitrator.
The arbitral tribunal is not empowered to award damages in excess of
compensatory damages and each party hereby irrevocably waives any right to
recover punitive, exemplary or similar damages with respect to any Dispute. The
final decision of the majority of the arbitrators shall be furnished to Owner
and User in writing and shall constitute a conclusive determination of the
matter in question, binding upon Owner and User and shall not be contested by
either of them. Such decision may be used in a court of law only for the purpose
of seeking enforcement of the arbitrators' award. Any arbitration proceeding,
decision or award rendered hereunder and the validity, effect and interpretation
of this arbitration agreement shall be governed by the Federal Arbitration Act,
9 U.S.C. Sections 1-16, and judgment upon any award may be entered in any court
of competent jurisdiction.

                  (c) Pending the resolution of any Dispute not involving the
entire Agreement, the parties agree to continue the operation of the provisions
of the Agreement to the extent reasonably possible.

         Section 11. Inspection Rights; Delivery of Information.

                  (a) Company's Right to Inspect. Manager will permit
representatives of the Company, at the Company's cost, during normal business
hours and upon not less than five business days' advanced written request, to
(i) visit and inspect during normal business hours Manager's properties and
facilities which are utilized in connection with Manager's provision of services
to the Company pursuant to this Agreement, including without limitation access
to, and the right to make copies of, books and records of the Company located at
such properties and facilities, and (ii) discuss with Manager's officers and
employees such properties and facilities and Manager's provision of services to
the Company pursuant to this Agreement. All such information shall be held in
confidence by the Company, except for disclosures made to the

                                       11
<PAGE>

Company's advisors, lenders and investors, or as required to be disclosed by
process of law or other applicable law.

                  (b) Notice of Certain Events. Promptly, and in any event
within five (5) business days after Manager has received notice or has otherwise
become aware thereof, Manager shall give the Company notice of (i) the
commencement of any material proceeding or investigation against the Company or
Manager by or before any governmental body or in any court or before any
arbitrator which would be likely to have a material adverse effect on Manager,
the Business or the Company, or on Manager's ability to perform its obligations
hereunder, and (ii) the occurrence or non-occurrence of any event (x) which
constitutes, or which with the passage of time or giving of notice or both would
constitute, a default by the Company or Manager under this Agreement or under
any other material agreement to which the Company or Manager is a party or by
which its properties may be bound, and (y) would be likely to have a material
adverse effect on Manager, the Business or the Company, or on Manager's ability
to perform its obligations hereunder, giving in each case the details thereof
and specifying the action being taken or proposed to be taken with respect
thereto. Promptly upon receipt thereof, Manager shall deliver to the Company
copies of any material notice or report regarding any License from the grantor
of such license or from any Governmental Authority regarding the Business or the
Company.

                  (c) Other Information. From time to time and promptly upon
each request, Manager shall provide the Company with such data, certificates,
reports, statements, financial projections, documents or further information
regarding the business, equity owners, assets, liabilities, financial position
or results of operations of Manager, as may be reasonably requested by the
Company.

         Section 12. Miscellaneous.

                  (a) Counterparts. This Agreement may be executed in any number
of counterparts, each of which shall be deemed to be an original, but all of
which together shall constitute one instrument.

                  (b) Construction. Each of the parties hereto acknowledge that
it has reviewed this Agreement and that the normal rule of construction to the
effect that any ambiguities are to be resolved against the drafting party shall
not be employed in the interpretation of this Agreement or any amendments
thereto. The captions used herein are for convenience of reference only and
shall not affect the interpretation or construction hereof. All pronouns and any
variations thereof shall be deemed to refer to the masculine, feminine, neuter,
singular, plural as the context may require. Unless otherwise specified, (i) the
terms "hereof," "herein," and similar terms refer to this Agreement as a whole,
(ii) references herein to Articles or Sections refer to articles or sections of
this Agreement and (iii) the word "including" connotes the words "including
without limitation unless the context requires otherwise.

                  (c) Benefit; Assignment. This Agreement shall be binding upon
and inure to the benefit of all parties hereto and their respective successors
and permitted assigns; provided, however, that Manager shall not assign or
otherwise transfer its rights and obligations under this

                                       12
<PAGE>

Agreement (other than to another wholly owned subsidiary of Dobson
Communications Corporation that has substantially the same ability to perform
its obligations hereunder as the original Manager) without the prior written
consent of the Company. The parties agree that, upon any termination of this
Agreement by the Company pursuant to Section 5(b)(i) or Section 5(b)(ii), the
rights and (to the extent provided herein) obligations of Manager shall be
deemed to have been assigned to the New Provider; provided, that no such
termination shall relieve Manager of any liability which at the time of
termination had already accrued to-Manager or which thereafter may accrue in
respect of any act or omission of Manager or its Affiliates prior to such
termination.

                  (d) Amendment. This Agreement may not be amended except by a
writing signed by each of the parties.

                  (e) Governing Law. This Agreement shall be governed by and
construed in accordance with the internal laws, and not the laws of conflict, of
the State of Oklahoma.

                  (f) Severability. If any provision of this Agreement or the
application thereof to any person or circumstance shall for any reason or to any
extent be invalid or unenforceable, the remainder of this Agreement and the
application of such provision to other persons or circumstances shall not be
affected thereby, but, rather, shall be enforced to the extent permitted by law,
so long as the economic and legal substance of this Agreement and the actions
contemplated hereby is not affected in any manner adverse to either party.

                  (g) Further Assurances. The parties agree that they will take
all such further actions and execute and deliver all such further instruments
and documents as may be required in order to effectuate the agreements set forth
in this Agreement.

                  (h) Waiver. No failure or delay on the part of the parties or
any of them in exercising any right, power or privilege hereunder, nor any
course of dealing among the parties or any of them shall operate as a waiver of
any such right, power or privilege nor shall any single or partial exercise of
any such right, power or privilege preclude the simultaneous or later exercise
of any other right, power or privilege. The rights and remedies herein expressly
provided are cumulative and are not exclusive of any rights or remedies, which
the parties or any of them would otherwise have.

                  (i) Notices. All notices or other communications hereunder
shall be in writing and shall be deemed to have been duly given or made (i) upon
delivery if delivered personally (by courier service or otherwise) or (ii) upon
confirmation of dispatch if sent by facsimile transmission (which confirmation
shall be sufficient if shown on the journal produced by the facsimile machine
used for such transmission), and all legal process with regard hereto shall be
validly served when served in accordance with applicable law, in each case to
the applicable addresses set forth below (or such other address as the recipient
may specify in accordance with this Section):

                                       13
<PAGE>

                  If to Manager:

                  Dobson Cellular Systems, Inc.
                  c/o Dobson Communications Corporation
                  14201 Wireless Way
                  Oklahoma City, OK 73134
                  Attention:  Sr. Corporate Counsel
                  Fax: (405) 529-8765

                  If to the Company:

                  American Cellular Corporation
                  14201 Wireless Way
                  Oklahoma City, OK 73134
                  Attention:  Everett R. Dobson
                  Fax: (405) 529-8515

                                      * * *

                            [SIGNATURE PAGE FOLLOWS]

                                       14
<PAGE>
         IN WITNESS WHEREOF, the parties have set their hands effective as of
the date first written above.

                                       COMPANY:

                                       AMERICAN CELLULAR CORPORATION

                                       By: /s/ BRUCE R. KNOOIHUIZEN
                                           -------------------------------------
                                           Name: Bruce R. Knooihuizen
                                           Title: Vice President

                                       MANAGER:

                                       DOBSON CELLULAR SYSTEMS, INC.

                                       By: /s/ RONALD L. RIPLEY
                                           -------------------------------------
                                           Name: Ronald L. Ripley
                                           Title: Vice President

                                       15<PAGE>

                                                                   EXHIBIT 10.19

                                                                  EXECUTION COPY

                            TAX ALLOCATION AGREEMENT

         This TAX ALLOCATION AGREEMENT ("Agreement") is effective as of August
19, 2003 and is made by and between DOBSON COMMUNICATIONS CORPORATION
("DOBSON"), an Oklahoma corporation, and AMERICAN CELLULAR CORPORATION
("AMERICAN"), a Delaware corporation, and is effective as of the first day of
the consolidated return year during which AMERICAN becomes a member of the
"affiliated group" of corporations, as defined in Section 1504(a)(1) of the
Internal Revenue Code of 1986, as amended (the "Code") of which DOBSON is the
common parent (the "Effective Date").

                                    RECITALS

         WHEREAS, DOBSON is the common parent corporation of a consolidated
group (as defined in Treasury Regulations Section 1.1502-1(h)) that includes
DOBSON as the common parent corporation and AMERICAN as a wholly-owned
subsidiary; and

         WHEREAS, AMERICAN and its subsidiaries are subject to the terms and
conditions of a Consolidated Income Tax Payment Agreement with DOBSON dated as
of February 28, 1997, as amended (the "Prior Agreement"); and

         WHEREAS, AMERICAN, for itself and its subsidiaries, desires to withdraw
from the Prior Agreement and become parties to this Agreement, and DOBSON has
agreed that the Prior Agreement shall terminate as to AMERICAN and it
subsidiaries, effective upon the execution of this Agreement; and

         WHEREAS, DOBSON, AMERICAN and other members of the Consolidated Group
(as defined below) will join in the filing of a consolidated federal income tax
return pursuant to Section 1501 of the Code; and

         WHEREAS, DOBSON and AMERICAN may be required to or may be eligible to
join in a combined, consolidated or unitary state income, franchise or other tax
return filing; and

         WHEREAS, it is the intent of DOBSON and AMERICAN that a formal method
be established for (a) allocating any federal and state tax liability for a
return in which they join; (b) reimbursing DOBSON or AMERICAN for payment of
such federal and state tax liabilities; and (c) providing for the allocation and
payment of any recovery arising from a carryback of tax attributes.

<PAGE>

                                    AGREEMENT

         NOW THEREFORE, in consideration of the mutual promises, covenants and
obligations contained herein, the parties agree as follows:

         SECTION 1. DEFINITIONS

         For purposes of this Agreement:

         "AMERICAN GROUP" means all corporations which are now, or from time to
time hereafter are eligible or required to be included in a consolidated federal
income tax return with AMERICAN as the common parent corporation if AMERICAN had
no parent corporation and such corporation.

         "Common Parent" means DOBSON, determined as if DOBSON had no parent
corporation and was not includible in any chain of corporations connected
through stock ownership with a common parent corporation other than DOBSON.

         "Consolidated Group" means DOBSON and all corporations which DOBSON may
now or from time to time hereafter may be eligible or required to include in a
consolidated federal income tax return with DOBSON as the common parent
corporation, including the DOBSON GROUP and the AMERICAN GROUP..

         "Consolidated Group Return" means, with respect to any Consolidated
Return Year, the consolidated federal income tax return of the Consolidated
Group.

         "Consolidated Return Date" means each date upon which the Consolidated
Group shall file its federal income tax return.

         "Consolidated Return Year" means any taxable year or period during
which DOBSON owns outstanding stock of AMERICAN in such amounts and having such
characteristics as shall meet the requirements of Section 1504 (a)(1) of the
Code and for which a consolidated return is filed by DOBSON for the Consolidated
Group.

         "DOBSON GROUP" means the Consolidated Group excluding any corporations
within the AMERICAN GROUP.

         "Estimated Payment Date" means each date occurring during any
Consolidated Return Year upon which the Consolidated Group is required to make a
payment of estimated tax whether or not such a payment is due, for such
Consolidated Return Year.

         "Extension Payment Date" means, with respect to any Consolidated Return
Year, any date under which the Consolidated Group shall be required to make a
payment of federal income taxes in connection with any request by DOBSON on
behalf of the Consolidated Group for an extension of the date upon which it
would have been required, absent such extension, to file its federal income tax
return for such Consolidated Return Year.

                                       2
<PAGE>

         "Group Refund Claim" means any claim filed by DOBSON on behalf of the
Consolidated Group for a refund of federal income taxes.

         "IRS" and the "Code" mean the United States Internal Revenue Service
and United States Internal Revenue Code of 1986, as amended, respectively.

         "Regulations" means the Regulations issued by the Secretary of the
Treasury interpreting and implementing the Code.

         SECTION 2. STATE INCOME AND FRANCHISE TAXES

         To the extent the DOBSON GROUP and the AMERICAN GROUP file consolidated
or combined state income and/or franchise tax returns, the consolidated or
combined tax liability shall be allocated and paid in a manner consistent with
and comparable to the provisions of this Agreement governing the payment of
federal income tax liabilities. All references to federal income taxes shall be
considered to apply in a similar manner to state income and franchise taxes in
those states where the DOBSON GROUP and the AMERICAN GROUP join in the filing of
consolidated or combined state income and/or franchise tax returns.

         SECTION 3. CONSENT TO FILE CONSOLIDATED RETURNS

         DOBSON and AMERICAN hereby consent to the filing of consolidated or
combined federal and state income and franchise tax returns, where required or
permitted by federal or state law and where eligible to do so, and to any
applications for extensions of time to file such returns which DOBSON may choose
to file. AMERICAN further agrees to obtain the consent of each member of the
AMERICAN GROUP to the filing of such returns and applications for extension in
the manner, and to the extent, required by applicable law. DOBSON shall have
sole discretion as to the determination of whether combined state income and
franchise tax returns will be filed, where eligible to do so under state law.
DOBSON agrees to furnish all information and to execute all elections and other
documents which may be necessary or appropriate to evidence such consent or to
prepare and file such returns and such applications for extension of time to
file such returns. AMERICAN agrees to make or to cause the members of the
AMERICAN GROUP to make such elections and execute such documents as may be
necessary or appropriate to evidence its consent to any such action. In the
event consent is given by the IRS to revoke the election to file a consolidated
federal income tax return by the Consolidated Group, DOBSON and AMERICAN hereby
agree to continue to file a consolidated federal income tax return until DOBSON
notifies AMERICAN of the intention to file on a separate return basis.

         SECTION 4. EXTENSION AND ESTIMATED PAYMENTS OF ALLOCATED TAX LIABILITY

         (a) Prior to each Estimated Payment Date of each Consolidated Return
Year, DOBSON shall determine the method or methods (specified in Section 6655 of
the Code) to be used by the Consolidated Group in making estimated tax
computations for such Consolidated Return Year. DOBSON shall prepare such
computations and remit to the IRS and all applicable state taxing authorities
all payments on behalf of the Consolidated Group. AMERICAN agrees

                                       3
<PAGE>

to provide, and to cause each member of the AMERICAN GROUP to provide, DOBSON
with all information reasonably necessary to enable DOBSON properly to compute
the Consolidated Group's requisite tax payments, including information relative
to the income, losses, or activities of any corporation within the AMERICAN
GROUP. AMERICAN shall pay to DOBSON an amount equal to the AMERICAN GROUP'S
share of any such payment, computed in accordance with Section 5, within ten
days following AMERICAN'S receipt of notice of such amount from DOBSON, which
shall in no event be later than the due date for such payment.

         (b) If DOBSON shall request an extension of time to file the
Consolidated Group Return for any Consolidated Return Year, then DOBSON shall
compute the Consolidated Group's estimated tax liability for the year. AMERICAN
shall provide, and shall cause each member of the AMERICAN GROUP to provide, any
information reasonably necessary for DOBSON to prepare such computations on a
timely basis, to the extent such information relates to the income, losses, or
activities of any corporation within the AMERICAN GROUP. Any incremental tax due
by AMERICAN (computed in accordance with Section 5) in excess of the payments
previously made to DOBSON with respect to the relevant taxable year pursuant to
Section 4(a) shall be due from AMERICAN to DOBSON at such Extension Payment
Date. DOBSON in its sole judgment may defer the due date of this payment
requirement.

         SECTION 5. DETERMINATION OF ACTUAL ALLOCATED TAX LIABILITY

         (a) For each Consolidated Return Year and at a mutually agreed upon
date, DOBSON shall prepare a hypothetical separate tax return for the AMERICAN
GROUP

         (b) For each tax period, AMERICAN shall pay to DOBSON the amount of the
AMERICAN GROUP'S separate tax liability computed pursuant to Section 5(a). For
purposes of this Agreement, any liability for alternative minimum tax shall be
treated as part of the AMERICAN GROUP'S separate tax liability. The liability
for any payment by AMERICAN to DOBSON pursuant to this Section 5(b) shall be
joint and several as among members of the AMERICAN GROUP, but, as among such
members, such liability shall be allocated among such members pro-rata, based on
the hypothetical separate return tax liability of each such member of the
AMERICAN GROUP, as determined by AMERICAN on a basis consistent with the
provisions of this Section 5 of this Agreement.

         (c) If for any Consolidated Return Year, (i) the AMERICAN GROUP
generates a net operating loss, net capital loss, or tax credit as computed on
its hypothetical separate tax return, and (ii) all or a portion of such loss or
credit is not useable by the AMERICAN GROUP to reduce the consolidated tax
liability of the AMERICAN GROUP in the current Consolidated Return Year, then
the AMERICAN GROUP shall not carry such loss or such portion of such loss back
to any prior years' hypothetical separate tax returns, and DOBSON shall have no
obligation to reimburse AMERICAN in an amount equal to a hypothetical refund
which such loss would have resulted in had the AMERICAN GROUP filed a separate
tax return for such year(s).

         (d) The hypothetical separate return tax liability of the AMERICAN
GROUP for any Consolidated Return Year shall be computed after taking into
account the AMERICAN

                                       4
<PAGE>

GROUP'S previously unused net operating losses, net capital losses, or any
income tax credit carry-forwards allowed under the Code. The hypothetical
separate tax return for the AMERICAN GROUP for such Consolidated Return Year
shall not take into account any net operating losses, capital loss or tax credit
carry-back from any subsequent period.

         (e) If part or all of an unused loss or tax credit is allocated to a
member of the Consolidated Group pursuant to Regulations Section 1.1502-21T(b)
or 1.1502-79 and is carried back or forward to a year in which such member filed
a separate return or a consolidated return with another consolidated group, any
refund or reduction in tax liability arising from the carryback or carryover
shall be retained by such member. Notwithstanding the foregoing, DOBSON shall
determine whether an election shall be made not to carry back part or all of a
consolidated net operating loss for any tax year in accordance with Regulation
Section 1.1502-21T(b)(3).

         (f) Any dividends received by DOBSON from any member of the
Consolidated Group, and any dividends received by AMERICAN from any member of
the AMERICAN GROUP, will be assumed to qualify for the 100% dividends-received
deduction of Section 243 of the Code.

         (g) To the extent the separate return tax liability of the AMERICAN
GROUP for a Consolidated Return Year, computed in accordance with Section 5,
exceeds the payments previously made by AMERICAN pursuant to Section 4 for such
Consolidated Return Year, AMERICAN shall pay DOBSON the difference by the
Consolidated Return Date, taking into account extensions. DOBSON in its sole
judgment may defer the due date of this payment requirement. To the extent that
the separate return tax liability of the AMERICAN GROUP for a Consolidated
Return Year is less than the payments made by the AMERICAN GROUP for such
Consolidated Return Year pursuant to Section 4, DOBSON will reimburse the
AMERICAN GROUP for the difference by the Consolidated Return Date.

         SECTION 6. ADMINISTRATION

         The provisions of this agreement shall be administered by the tax
department of DOBSON.

         SECTION 7. ADJUSTMENTS AFTER DECONSOLIDATION

         If AMERICAN shall cease to be included in the Consolidated Group and
thereafter shall earn a tax attribute which is carried back to a Consolidated
Return Year, DOBSON and AMERICAN shall furnish to each other any and all data
relating to that tax attribute which may be necessary or helpful in connection
with the preparation by DOBSON of a Consolidated Group Refund Claim with respect
to such tax attribute, or of an Application for a Tentative Carryback Adjustment
(which each company shall sign). DOBSON shall file such Consolidated Group
Refund Claim within a reasonable time period but in no event later than the
expiration of the statute of limitations with respect thereto, provided AMERICAN
furnishes DOBSON the relevant information and data not later than ninety (90)
days prior to the expiration of such statute of limitations. Upon the receipt by
DOBSON of any refund relating to such refund claim,

                                       5
<PAGE>

DOBSON shall pay to each company the amount of refund each company would have
received if it had filed hypothetical separate returns for all Consolidated
Return Years involved in or relevant to such refund claim (based upon the law
and facts as finally determined in connection with such Group Refund Claim).

         SECTION 8. PAYMENT OF CONSOLIDATED GROUP TAX AND ALLOCATED TAX
LIABILITIES

         All payments of actual or estimated federal income taxes owed by the
Consolidated Group shall be paid to the appropriate governmental authority by
DOBSON, and DOBSON shall be entitled to receive any and all refunds of income
taxes owed to the Consolidated Group, subject to DOBSON's obligations to account
for any such refund to the other members of the Consolidated Group under the
provisions of this Agreement. DOBSON shall indemnify and hold harmless each
member of the Consolidated Group from and against any claims by the governmental
authority in connection with the income tax liability of the Consolidated Group
for a particular Consolidated Return Year to the extent any such claim is not
based on any item of income, expense, gain, loss or credit that was included in
the hypothetical separate return of the AMERICAN GROUP prepared by DOBSON and to
the extent each company pays timely to DOBSON all amounts owed to DOBSON under
this Agreement in respect to such Consolidated Return Year. If any such claims
result in a final adjustment of any item of income, expense, gain, or loss of
credit included in the hypothetical separate returns of the AMERICAN GROUP, a
proper adjustment will be made with respect to payment obligations between
AMERICAN and DOBSON in accordance and on a basis consistent with the principles
set forth in Section 5 Each member of the Consolidated Group shall be entitled
to receive from DOBSON all amounts which may become owing to such company
pursuant to Sections 5 (adjusting for any estimated and extension payments made
pursuant to Section 4) and 7 of this Agreement.

         SECTION 9. ALLOCATION OF TAX LIABILITY

         For federal and state income tax purposes only, DOBSON may elect on
behalf of the Consolidated Group to allocate the actual tax liability of the
Consolidated Group among its members in accordance with any method permitted by
law, provided that such election shall have no effect on the intercompany
payments provided for by this Agreement.

         SECTION 10. DISPUTES WITH GOVERNMENTAL AUTHORITY AND GROUP REFUND
CLAIMS

         In the event of a dispute with a governmental authority concerning the
amount of any income tax liability of or refund due the Consolidated Group, and
in connection with every Group Refund Claim, each member of the AMERICAN GROUP
hereby expressly confirms the authority granted to DOBSON in Regulations Section
1.1502-77 (and in any successor provision thereto) to act on its behalf, and
authorizes DOBSON and its representatives to pursue such dispute or Group Refund
Claim either administratively or by court action. AMERICAN agrees to cooperate
by furnishing to DOBSON all relevant records and documents possessed by the
AMERICAN GROUP, and by making personnel available for testimony who may be
necessary or helpful in connection with the negotiation or settlement of such
dispute or Group Refund Claim. DOBSON shall have the exclusive right to make any
and all decisions to pursue, settle,

                                       6
<PAGE>

or appeal any Group Refund Claim or dispute with the IRS, and to control all
administrative and court proceedings, and the control of all negotiations and
settlements shall rest exclusively with DOBSON.

         Additionally, if AMERICAN is the subject of a formal governmental
audit, the parties agree as follows:

         (a) DOBSON will defend, with its best efforts, any issues arising from
operations of the AMERICAN GROUP;

         (b) AMERICAN may join in the defense of audit issues arising from the
operations of the AMERICAN GROUP, at its own expense;

         (c) Notwithstanding above paragraph (b), DOBSON will not concede
control of the audit process, and each member of the AMERICAN GROUP agrees to be
bound by the provisions of Regulations Section 1.1502-77 (and by any successor
provisions thereto) at all times.

         SECTION 11. DISAGREEMENTS

         In the event DOBSON disagrees with any computations prepared by
AMERICAN pursuant to this Agreement, or AMERICAN disagrees with any computations
prepared by DOBSON pursuant to this Agreement, and in the further event DOBSON
and AMERICAN are unable to settle their disagreement, the differing computations
shall be referred to the certified public accounting firm as mutually agreed to
by the parties at the time of such referral, and such firm shall review the
income tax return and determine the correct computation. The decision of the
certified public accounting firm so selected shall be final and binding upon the
parties hereto for all purposes.

         SECTION 12. INTEREST AND PENALTIES

         In connection with any amounts due and payable under this Agreement,
interest and penalties shall be calculated at the same rates and upon the same
principles as are applied by the IRS to the Consolidated Group tax liability or
the Consolidated Group refund in question.

         SECTION 13. PRIORITY OF AGREEMENT

         As between the parties, the provisions of this Agreement shall fix the
liability of DOBSON on the one hand, and AMERICAN, on the other hand, to each
other as to the matters provided for herein even if payments made pursuant
hereto are treated otherwise for federal or state income tax purposes.

                                       7
<PAGE>

         SECTION 14. OTHER GROUP MEMBERS

         DOBSON and AMERICAN recognize that other corporations currently are,
and may from time to time hereafter, become members of the Consolidated Group
under circumstances which may warrant other methods of sharing. DOBSON is
authorized to enter into the same, similar or different tax sharing agreements
with any corporation which is now or may hereafter become a member of the
Consolidated Group. Notwithstanding the foregoing, if AMERICAN becomes the owner
of outstanding stock of another corporation in such amounts and having such
characteristics as shall meet the requirements of Section 1504(a)(l) of the
Code, then AMERICAN shall cause such corporation to adopt and become bound by
this Agreement as a member of the Consolidated Group. Such adoption may be
effected by having the new member execute the master copy of this Agreement
which shall be maintained at DOBSON's corporate headquarters. It will not be
necessary for all other members to re-sign the Agreement, but the new member
shall simply sign the existing Agreement and it shall be effective for all
purposes as if the old members had re-signed.

         SECTION 15. RECORD RETENTION

         AMERICAN shall retain all material, including but not limited to,
returns, supporting schedules, workpapers, correspondence, and other documents
relating to the income tax returns filed for a taxable year during which this
Agreement was in effect, and shall make such items available to DOBSON during
regular business hours for the period equal to that specified in DOBSON's
records retention schedule.

         SECTION 16. INFORMATION AND EXPENSES

         DOBSON shall be authorized to retain accountants and attorneys for the
purpose of preparing the Consolidated Group Return and any other returns
provided for herein, and each company agrees to pay all the costs incurred by
such company in furnishing records, documents or other information in the form
requested by DOBSON in connection with such records, documents and information
as DOBSON shall request in connection with the preparation of such returns.
AMERICAN shall promptly provide DOBSON with such records, documents, and other
information as DOBSON shall reasonably request in connection with the
preparation of such returns. DOBSON shall be authorized to retain accountants
and attorneys for the purpose of preparing any of the refund claims provided for
herein, and of representing any of the parties hereto in connection with any
disputes with the governmental authority. In cases where the action taken is
company specific or where AMERICAN has agreed the action taken is appropriate,
AMERICAN shall pay the costs reasonably allocated to it by DOBSON of employing
such attorneys and accountants (including associated court costs), and shall
bear the costs incurred by DOBSON or AMERICAN in furnishing records, documents,
and testimony in connection with any matter described in Section 10 hereof.

                                       8
<PAGE>

         SECTION 17. AMENDMENTS AND MODIFICATIONS

         With mutual consent, the parties hereto may make amendments,
modifications, additions, deletions, or other changes to this Agreement based
upon their mutual benefit. Such amendments, modifications, additions, deletions,
or other changes must be made in writing.

         SECTION 18. TERM

         This Agreement shall apply to the Consolidated Return Year specified in
the preamble of this Agreement, and all subsequent Consolidated Return Years,
unless the members agree in writing to terminate the Agreement. Notwithstanding
such termination, this Agreement shall continue in effect with respect to any
payment or refund due for all taxable periods prior to termination. Except as
provided in Sections 7 and 10, this Agreement shall terminate on the date
AMERICAN ceases to be a member of the Consolidated Group.

         SECTION 19. ASSIGNMENT

         The Agreement shall not be assignable by DOBSON or AMERICAN without the
prior written consent of the other.

         SECTION 20. AMENDMENTS AND MODIFICATIONS TO THE CODE

         Any alteration, modification, addition, deletion, or other change in
the consolidated income tax return provisions of the Code or the Regulations
thereunder shall automatically be applicable to this Agreement.

         SECTION 21. QUALIFICATION

         Failure of either party hereto to qualify in meeting the definition of
a member of the "Consolidated Group" shall not operate to terminate this
Agreement with respect to the other party as long as two or more members of the
Consolidated Group continue so to qualify.

         SECTION 22. CONTROLLING LAW

         This Agreement shall be governed by the laws of the State of Oklahoma.

         SECTION 23. ATTORNEY'S FEES & EXPENSES

         In the event of a breach or violation of any provision of this
Agreement, the parties hereto agree that the prevailing party shall be entitled
to receive from the non-prevailing party, all costs of enforcing this Agreement,
including, but not limited to, court costs and reasonable attorney's fees and
expenses.

                                       9
<PAGE>
         SECTION 24. BINDING EFFECT; TERMINATION OF PRIOR AGREEMENT.

         This Agreement shall be binding upon, enforceable by and against, and
inure to the benefit of the parties hereto and their respective successors and
assigns, but no assignment hereof shall relieve any party of its obligations
hereunder without the written consent of the other party. Any member corporation
which leaves the Consolidated Group shall be bound by this Agreement to the
extent provided herein. The obligations of the parties to one another under the
Prior Agreement are hereby terminated and cancelled, and are superceded by this
Agreement.

         IN WITNESS WHEREOF, the parties have caused this Agreement to be
executed in duplicate by their duly authorized representatives.

                                            DOBSON COMMUNICATIONS
                                            CORPORATION

                                            By: /s/ BRUCE R. KNOOIHUIZEN
                                                --------------------------------
                                                Bruce R. Knooihuizen
                                                Vice President

                                            AMERICAN CELLULAR CORPORATION

                                            By: /s/ BRUCE R. KNOOIHUIZEN
                                                --------------------------------
                                                Bruce R. Knooihuizen
                                                Vice President

                                       10

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