Document:

AMENDMENT NO. 14
                                       TO
                         ALLTEL CORPORATION PENSION PLAN
                          (January 1, 1994 Restatement)

               WHEREAS, ALLTEL Corporation (the "Company") maintains the ALLTEL
Corporation Pension Plan, as amended and restated effective January 1, 1994, and
as subsequently further amended (the "Plan"); and

               WHEREAS, the Company desires further to amend the Plan;

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

               1.       Effective  as of January 1, 1999,  Section 13  of the
Plan is amended by adding the following Section 13.31thereto:

13.31          Employees  of 360 Communications  Company  and its
               ---------------------------------------------------------
               Predecessors.
               -------------

      (a)      Effective Date - January 1, 1999.
               --------------

      (b)      Account - None.
               -------

      (c)      Minimum Normal Retirement Pension - None.
               ---------------------------------

      (d)      Minimum Early Retirement Pension - None.
               --------------------------------

      (e)      Minimum Disability Retirement Pension - None.
               -------------------------------------

      (f)      Minimum Deferred Vested Pension - None.
               -------------------------------

      (g)      Minimum Death Benefit - None.
               ---------------------

      (h)      Prior Plan Offset - Not Applicable.
               -----------------

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

      (j)      Miscellaneous - See APPENDIX FF - SPECIAL PROVISIONS
               APPLICABLE TO CERTAIN EMPLOYEES OF 360 COMMUNICATIONS
               COMPANY AND ITS PREDECESSORS which follows immediately
               hereafter.

                                      -1-
                                       85

<PAGE>

                                   APPENDIX FF
               SPECIAL PROVISIONS APPLICABLE TO CERTAIN EMPLOYEES
                                       OF
             360COMMUNICATIONS COMPANY AND ITS PREDECESSORS

Notwithstanding any other provision of the Plan, effective January 1, 1999, the
Plan is modified as set forth below with respect to any employee who is in
employment of the Controlled Group covered under the Plan on or after January 1,
1999 and who is listed in Attachment I to this Appendix FF.

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

      1.07FF          "Basic Compensation" shall include only amounts that
                       constitute
                      "Basic Compensation" for Plan Years beginning on or after
                       January 1, 1999.

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

      1.14FF          "Compensation" shall include only amounts that constitute
                      "Compensation" for Plan Years beginning on or after
                       January 1, 1999.

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

      1.37(g)FF       Vesting Service

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

                            (i)   Service Prior to January 1, 1999:

                                  (A) Service Prior to January 1, 1976:
                                      The period, or the aggregate of the
                                      periods, listed with respect to the
                                      Participant on Attachment I to this
                                      Appendix FF, stated as years and
                                      completed months

                                  (B) Service From and After January 1,
                                      1976 and Prior to January 1, 1999:

                                      -2-
                                       86

<PAGE>

                                            The Participant shall be credited
                                            with Vesting Service with respect to
                                            each period set forth with respect
                                            to the Participant on Attachment I
                                            to this Appendix FF. determined as
                                            though the Participant had been
                                            continuously during each such
                                            period an Employee of the Controlled
                                            Group and had been credited with ten
                                            (10) Hours of Service for each day
                                            of employment during such
                                            periods(s).

                               (ii)   Service From and After January 1, 1999: In
                                      accordance with the provisions of
                                      Section 1.37(g).

                              (iii)   Notwithstanding any other provision of the
                                      Plan, there shall be no duplication of
                                      Vesting Service (or  Vesting  Years of
                                      Service) by reason of any restoration  of,
                                      crediting of, or granting of service in
                                      in respect of any single period or
                                      otherwise.

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

      1.37(d)FF       Benefit Service

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

                              (i)  Benefit Service Prior to January 1, 1999:
                                   None.

                             (ii)  Benefit Service From and After January 1,
                                   1999:  In accordance with the provisions
                                   of Section 1.37(d).

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

      1.37(f)FF       Eligibility Year of Service

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

                              (i) Service Prior to January 1, 1999: The

                                      -3-
                                       87

<PAGE>
                                  Participant shall be credited with
                                  Eligibility Years of Service with respect
                                  to each period set forth with respect to
                                  the Participant on Attachment I to this
                                  Appendix FF determined as though the
                                  Participant had been credited with ten
                                  (10) Hours of Service for each day of
                                  employment during such period(s).

                             (ii) Service From and After January 1, 1999:
                                  In accordance with the provisions of
                                  Section 1.37(f).

                            (iii) Notwithstanding any other provision of the
                                  Plan, there shall be no duplication of
                                  Eligibility Years of Service under the
                                  Plan by reason of any restoration of,
                                  crediting of, or granting of service in
                                  respect of any single period or otherwise.

                  2.   Effective as of July 2, 1999, Section 13 of the Plan is
amended by adding the following Section 13.32 thereto:

13.32           Employees of Aliant Communications Inc.and its subsidiaries
                -----------------------------------------------------------

         (a)    Effective Date - July 2, 1999.
                --------------

         (b)    Account - None.
                -------

         (c)    Minimum Normal Retirement Pension - None.
                ---------------------------------

         (d)    Minimum Early Retirement Pension - None.
                --------------------------------

         (e)    Minimum Disability Retirement Pension - None.
                -------------------------------------

         (f)    Minimum Deferred Vested Pension - None.
                -------------------------------

         (g)    Minimum Death Benefit - None.
                ---------------------

         (h)    Prior Plan Offset - Not Applicable.
                -----------------

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

         (j)    Miscellaneous - See APPENDIX GG - SPECIAL PROVISIONS
                -------------
                APPLICABLE TO CERTAIN EMPLOYEES OF ALIANT COMMUNICATIONS INC.

                                      -4-
                                       88

<PAGE>

            AND ITS SUBSIDIARIES which follows immediately hereafter.

                                   APPENDIX GG
               SPECIAL PROVISIONS APPLICABLE TO CERTAIN EMPLOYEES
                                       OF
                 ALIANT COMMUNICATIONS INC. AND ITS SUBSIDIARIES

Effective July 2, 1999, certain employees of Aliant Communications Inc. and its
subsidiaries became employees of the Controlled Group.

Notwithstanding any other provision of the Plan, effective July 2, 1999, the
Plan is modified as set forth below with respect to any employee who is in
employment of the Controlled Group covered under the Plan on or after July 2,
1999, and who, on or before July 1, 1999, had service credited for vesting
purposes under the Plan for Employees' Pensions of Aliant Communications Co.

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

     1.07GG   "Basic Compensation" shall include only amounts earned (as an
              Employee of an Employer) after July 1, 1999.

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

     1.14GG  "Compensation" shall include only amounts earned (as an Employee
             of an Employer) after July 1, 1999.

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

     1.37(g)GG            Vesting Service
                          ---------------

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

                      (i)   Service Prior to January 1, 1999: An Employee's
                            period(s) of employment prior to January 1,
                            1999, shall be counted as Vesting Service to
                            the extent of the number of whole one-year
                            periods that are credited as of December 31,
                            1998, to such Employee under the provisions of
                            the Plan for Employees' Pensions of Aliant
                            Communications Co. as in effect from time to

                                      -5-
                                       89

<PAGE>

                             time (the "Aliant Plan") as "Continuous
                             Service," as such term is defined in the Aliant
                             Plan.

                       (ii)  Service From January 1, 1999, to July 1, 1999:
                             For purposes of determining a Vesting Year of
                             Service for the Plan Year ending December 31,
                             1999, an Employee shall be credited for the
                             Plan Year ending December 31, 1999, with a
                             number of Hours of Service equal to the number
                             of "Hours of Service," as defined in the Plan
                             for Employees' Pensions of Aliant
                             Communications Co. as in effect on December 31,
                             1999, (the "Pre-2000 Aliant Plan"),  credited
                             to such Employee under the Pre-2000 Aliant Plan
                             for purposes of determining "Continuous
                             Service," as defined in the Pre-2000 Aliant
                             Plan, with respect to the period beginning
                             January 1, 1999, and ending July 1, 1999.

                     (iii)   Service From and After July 2, 1999: In
                             accordance with the provisions of
                             Section 1.37(g).

                      (iv)   Notwithstanding any other provision of the
                             Plan, there shall be no duplication of Vesting
                             Service (or Vesting Years of Service) by reason
                             of any restoration of, crediting of, or
                             granting of service in respect of any single
                             period or otherwise.

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

      1.37(d)GG            Benefit Service
                           ---------------

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

                       (i)   Benefit Service Prior to July 2, 1999:  None.

                      (ii)   Benefit Service From and After July 2, 1999: In
                             accordance with the provisions of
                             Section 1.37(d).

                                      -6-
                                       90

<PAGE>

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

   1.37(f)GG            Eligibility Year of Service
                        ---------------------------

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

                        (i)   Service Prior to July 2, 1999: With respect to
                              periods of employment occurring prior to
                              July 2, 1999, an Employee shall receive credit
                              under the Plan for purposes of Eligibility
                              Service for service similarly credited for
                              purposes of eligibility to participate under
                              the Plan for Employees' Pensions of Aliant
                              Communications Co. as in effect as of the
                              relevant time (the "Aliant Plan") in the same
                              manner as provided in Section 1.37(g)GG(a)(i)
                              and (ii), modified, however, to reflect that
                              both the Plan and the Aliant Plan determined
                              eligibility service using the hours method and
                              a computation period that adjusts from the
                              first anniversary of employment to the plan
                              year.

                       (ii)   Service From and After July 2, 1999: In
                              accordance with the provisions of
                              Section 1.37(f).

                      (iii)   Notwithstanding any other provision of the
                              Plan, there shall be no duplication of
                              Eligibility Years of Service by reason of any
                              restoration of, crediting of, or granting of
                              service in respect of any single period or
                              otherwise.

      IN WITNESS WHEREOF, the Company, by its duly authorized officer, has
caused this Amendment to be executed on this 29 day of December, 1999.

                                                  ALLTEL CORPORATION

                                 By: /s/Joe T. Ford
                                    --------------------------------------------
                                     Title:

                                      -7-
                                       91AMENDMENT NO. 13
                                       TO
                     ALLTEL CORPORATION PROFIT-SHARING PLAN
                          (January 1, 1994 Restatement)

             WHEREAS, ALLTEL Corporation (the "Company") maintains the ALLTEL
Corporation Profit-Sharing Plan, as amended and restated effective January 1,
1994, and subsequently further amended, (the "Plan"); and

             WHEREAS, the Company desires further to amend the Plan;

             NOW, THEREFORE, the Company hereby amends the Plan in the respects
hereinafter set forth.

             1.  Effective  as of  September  16,  1999,  Section 9.04  of the
Plan is amended by adding a new subsection (z) at the end thereof to provide
as follows:

             (z)    In determining Years of Eligibility Service for an
                    Employee who was an employee of Advanced Information
                    Resources, LTD. ("AIR") immediately prior to
                    September 16, 1999, and became an Employee on
                    September  16, 1999, the Employee's period or periods of
                    employment with AIR prior to September 16, 1999 that
                    would have been taken into account under the Plan if such
                    period or periods of employment were service with a
                    member of the Controlled Group, shall be counted as Years
                    of Eligibility Service. Notwithstanding any other
                    provision of the Plan, there shall be no duplication of
                    Years of Eligibility Service under the Plan by reason of
                    service (or hours of service) in respect of any single
                    period or otherwise.

             2.  Effective as of October 25, 1999, Section 9.04 of the Plan is
amended by adding a new subsection (aa) at the end thereof to provide as
follows:

             (aa)   In determining Years of Eligibility Service for an
                    Employee who was an employee of ACE USA Software Sciences
                    ("ACE") immediately prior to October 25, 1999, and became
                    an Employee on October 25, 1999, the Employee's period or
                    periods of employment with ACE prior to October 25,  1999
                    that would have been taken into account under the Plan if
                    such period or periods of  employment were service with a
                    member of the Controlled Group, shall be counted as Years
                    of Eligibility Service. Notwithstanding any other
                    provision of the Plan, there shall be no duplication of
                    Years of Eligibility Service under the Plan by reason of
                    service (or hours of service) in respect of any single
                    period or otherwise.

                                       92
<PAGE>

             3.  Effective as of November 11, 1999, Section 9.04 of the Plan is
amended by adding a new subsection (bb) at the end thereof to provide as
follows:

             (bb)   In determining Years of Eligibility Service for an
                    Employee who was an employee of ACE USA Software Sciences
                    ("ACE") immediately prior to November 11, 1999, and
                    became an Employee on November 11, 1999, the Employee's
                    period or periods of employment with ACE prior to
                    November 11, 1999 that would have been taken into account
                    under the Plan if such period or periods of employment
                    were service with a member of the Controlled Group, shall
                    be counted as Years of Eligibility Service.
                    Notwithstanding any other provision of the Plan, there
                    shall be no duplication of Years of Eligibility Service
                    under the Plan by reason of service (or hours of service)
                    in respect of any single period or otherwise.

             4.  Effective as of January 1, 2000, Section 9.04 of the Plan is
amended by adding a new subsection (cc) at the end thereof to provide as
follows:

             (cc)   In determining Years of Eligibility Service for an
                    Employee who was an employee of Southern Data Systems,
                    Inc. ("SDS") immediately prior to October 1, 1999,
                    and became an Employee on October 1, 1999, and who was an
                    Employee on January 1, 2000, the Employee's period or
                    periods of employment with SDS prior to October 1, 1999
                    that would have been taken into account under the Plan if
                    such period or periods of employment were service with a
                    member of the Controlled Group, shall be counted as Years
                    of Eligibility Service. Notwithstanding any other
                    provision of the Plan, there shall be no duplication of
                    Years of Eligibility Service under the Plan by reason of
                    service (or hours of  service) in respect of any single
                    period or otherwise.

             5.  Effective as of January 1, 2000, Section 9.04 of the Plan is
amended by adding a new subsection

             (dd)   at the end thereof to provide as follows:

             (dd)   In determining Years of Eligibility Service for an
                    Employee who was an employee of WestGroup Management
                    Resources, Inc.("WestGroup") immediately prior to
                    December 20, 1999, and became an Employee on December 20,
                    1999, and who was an Employee on January 1, 2000, the
                    Employee's period or periods of employment with WestGroup
                    prior to December 20, 1999 that would have been taken
                    into account under the Plan if such period or periods of
                    employment were service with a member of the Controlled
                    Group, shall be counted as Years of Eligibility Service.
                    Notwithstanding any other provision of the Plan, there
                    shall be no duplication of Years of Eligibility Service

                                       2
                                       93

<PAGE>

                    under the Plan by reason of service (or hours of service)
                    in respect of any single period or otherwise.

             6.  Effective as of September 16, 1999, Section 9.05 of the Plan is
amended by adding a new subsection (z) at the end thereof to provide as follows:

            (z)     In determining Years of Vesting Service for an Employee
                    who was an employee of Advanced Information Resources,
                    LTD. ("AIR") immediately prior to September 16, 1999, and
                    became an Employee on September 16, 1999, the Employee's
                    period or periods of employment with AIR prior to
                    September 16, 1999 that would have been taken into
                    account under the Plan if such period or periods of
                    employment were service with a member of the Controlled
                    Group, shall be counted as Years of Vesting Service.
                    Notwithstanding any other provision of the Plan, there
                    shall be no duplication of Years of Vesting Service under
                    the Plan by reason of service (or hours of service) in
                    respect of any single period or otherwise.

             7.  Effective as of October 25, 1999, Section 9.05 of the Plan is
amended by adding a new subsection (aa) at the end thereof to provide as
follows:

             (aa)   In determining Years of Vesting Service for an Employee who
                    was an employee of ACE USA Software Sciences ("ACE")
                    immediately prior to October 25, 1999, and became an
                    Employee on October 25, 1999, the Employee's period or
                    periods of employment with ACE prior to October 25, 1999
                    that would have been taken into account under the Plan if
                    such period or periods of employment were service with a
                    member of the Controlled Group, shall be counted as Years of
                    Vesting Service. Notwithstanding any other provision of the
                    Plan, there shall be no duplication of Years of Vesting
                    Service under the Plan by reason of service (or hours of
                    service) in respect of any single period or otherwise.

             8.  Effective as of November 11, 1999, Section 9.05 of the Plan is
                 amended by adding a new subsection (bb) at the end thereof to
                 provide as follows:

             (bb)   In determining Years of Vesting Service for an Employee who
                    was an employee of ACE USA Software Sciences ("ACE")
                    immediately prior to November 11, 1999, and became an
                    Employee on November 11, 1999, the Employee's period or
                    periods of employment with ACE prior to November 11, 1999
                    that would have been taken into account under the Plan if
                    such period or periods of employment were service with a
                    member of the Controlled Group, shall be counted as Years of
                    Vesting Service. Notwithstanding any other provision of the

                                       3
                                       94

<PAGE>

                    Plan, there shall be no duplication of Years of Vesting
                    Service under the Plan by reason of service (or hours of
                    service) in respect of any single period or otherwise.

             9.  Effective as of January 1, 2000, Section 9.05 of the Plan is
                 amended by adding a new subsection (cc) at the end thereof to
                 provide as follows:

             (cc)   In determining Years of Vesting Service for an Employee who
                    was an employee of Southern Data Systems, Inc. ("SDS")
                    immediately prior to October 1, 1999, and became an Employee
                    on October 1, 1999, and who was an Employee on January  1,
                    2000, the Employee's period or periods of employment with
                    SDS prior to October 1, 1999 that would have been taken into
                    account under the Plan if such period or periods of
                    employment were service with a member of the Controlled
                    Group, shall be counted as Years of Vesting Service.
                    Notwithstanding any other provision of the Plan, there shall
                    be no duplication of Years of Vesting Service under the Plan
                    by reason of service (or hours of service) in respect of any
                    single period or otherwise.

             10.  Effective as of January 1, 2000, Section 9.05 of the Plan is
                  amended by adding a new subsection (dd) at the end thereof to
                  provide as follows:

             (dd)   In determining Years of Vesting Service for an Employee
                    who was an employee of WestGroup Management Resources,
                    Inc. ("WestGroup") immediately prior to December 20,
                    1999, and became an Employee on December 20, 1999, and
                    who was an Employee on January 1, 2000, the Employee's
                    period or periods of employment with WestGroup prior to
                    December 20, 1999 that would have been taken into account
                    under the Plan if such period or periods of employment
                    were service with a member of the Controlled Group, shall
                    be counted as Years of Vesting Service. Notwithstanding
                    any other provision of the Plan, there shall be no
                    duplication of Years of Vesting Service under the Plan by
                    reason of service (or hours of service) in respect of any
                    single period or otherwise.

             11. Effective as of September 16, 1999, Section 13.05 of the Plan
is amended by adding a new subsection (kk) at the end thereof to provide as
follows:

             (kk)   Each person who

                     (i)  was an active employee of Advanced Information
                          Resources, LTD. and became an Employee on
                          September 16, 1999;

                                       4
                                       95

<PAGE>

                    (ii)  met the eligibility requirements to become a
                          Participant on or before the last day of the 1999
                          Plan Year; and

                    (iii) is not otherwise eligible for an allocation of
                          Employer Contribution for the 1999 Plan Year under
                          Section 13.04;

                    shall receive an allocation of Employer Contribution for
                    the 1999 Plan Year as provided in this subsection (kk),
                    if the Participant is credited with at least such number
                    of Hours of Service as the number determined by
                    multiplying 1,000 by a fraction the numerator of which is
                    the number of days of employment with the Controlled
                    Group completed by the Participant in the 1999 Plan Year
                    and the denominator of which is three hundred sixty-five
                    (365). Subject to the last sentence of Section 13.01, the
                    portion of Employer Contribution assigned to the Region
                    including such Participants shall be specified on the
                    Schedule for the 1999 Plan Year and shall be allocated
                    among the Participants in such Region as provided in
                    Section 13.04, but without regard to the requirement that
                    a Participant have a Year of Participation.
                    Notwithstanding the provisions of Section 13.04, any
                    Participant who would receive an allocation of Employer
                    Contribution under this subsection (kk) but for his
                    transfer of employment prior to December 31, 1999, shall
                    be deemed to be in the Region including the Participants
                    eligible under this subsection (kk) for the 1999 Plan
                    Year.

             12. Effective as of October 25, 1999, Section 13.05 of the Plan is
amended by adding a new subsection (ll) at the end thereof to provide as
follows:

             (ll)   Each person who

                     (i)   was an active employee of ACE USA Software Sciences
                           and became an Employee on October 25, 1999;

                    (ii)   met the eligibility requirements to become a
                           Participant on or before the last day of the 1999
                           Plan Year; and

                    (iii)  is not otherwise eligible for an allocation of
                           Employer Contribution for the 1999 Plan Year under
                           Section 13.04;

                    shall receive an allocation of Employer Contribution for
                    the 1999 Plan Year as provided in this subsection (ll),
                    if the Participant is credited with at least such number
                    of Hours of Service as the number determined by
                    multiplying 1,000 by a fraction the numerator of which is
                    the number of days of employment with the Controlled

                                       5
                                       96

<PAGE>

                    Group completed by the Participant in the 1999 Plan Year
                    and the denominator of which is three hundred sixty-five
                    (365). Subject to the last sentence of Section 13.01, the
                    portion of Employer Contribution assigned to the Region
                    including such Participants shall be specified on the
                    Schedule for the 1999 Plan Year and shall be allocated
                    among the Participants in such Region as provided in
                    Section 13.04, but without regard to the requirement that
                    a Participant have a Year of Participation.
                    Notwithstanding the provisions of Section 13.04, any
                    Participant who would receive an allocation of Employer
                    Contribution under this subsection (ll) but for his
                    transfer of employment prior to December 31, 1999, shall
                    be deemed to be in the Region including the Participants
                    eligible under this subsection (ll) for the 1999 Plan
                    Year.

             13. Effective as of November 11, 1999, Section 13.05 of the Plan is
amended by adding a new subsection (mm) at the end thereof to provide as
follows:

             (mm)   Each person who

                     (i)   was an active employee of ACE USA Software Sciences
                           and became an Employee on November 11, 1999;

                    (ii)   met the eligibility requirements to become a
                           Participant on or before the last day of the 1999
                           Plan Year; and

                    (iii)  is not otherwise eligible for an allocation of
                           Employer Contribution for the 1999 Plan Year under
                           Section 13.04;

                    shall receive an allocation of Employer Contribution for
                    the 1999 Plan Year as provided in this subsection (mm),
                    if the Participant is credited with at least such number
                    of Hours of Service as the number determined by
                    multiplying 1,000 by a fraction the numerator of which is
                    the number of days of employment with the Controlled
                    Group completed by the Participant in the 1999 Plan Year
                    and the denominator of which is three hundred sixty-five
                    (365). Subject to the last sentence of Section 13.01, the
                    portion of Employer Contribution assigned to the Region
                    including such Participants shall be specified on the
                    Schedule for the 1999 Plan Year and shall be allocated
                    among the Participants in such Region as provided in
                    Section 13.04, but without regard to the requirement that
                    a Participant have a Year of Participation.
                    Notwithstanding the provisions of Section 13.04, any
                    Participant who would receive an allocation of Employer
                    Contribution under this subsection (mm) but for his
                    transfer of employment prior to December 31, 1999, shall

                                       6
                                       97

<PAGE>
                    be deemed to be in the Region including the Participants
                    eligible under this subsection (mm) for the 1999 Plan
                    Year.

             14. Effective as of December 1, 1999, Section 13.05 of the Plan is
amended by adding a new subsection (nn) at the end thereof to provide as
follows:

             (nn)   Each person who

                     (i)  was an active employee of BancWest Corporation of
                          Honolulu, Hawaii and became an Employee on
                          December 1, 1999;

                    (ii)  met the eligibility requirements to become a
                          Participant on or before the last day of the 1999
                          Plan Year; and

                    (iii) is not otherwise eligible for an allocation of
                          Employer Contribution for the 1999 Plan Year under
                          Section 13.04;

                    shall receive an allocation of Employer Contribution for
                    the 1999 Plan Year as provided in this subsection (nn),
                    if the Participant is credited with at least such number
                    of Hours of Service as the number determined by
                    multiplying 1,000 by a fraction the numerator of which is
                    the number of days of employment with the Controlled
                    Group completed by the Participant in the 1999 Plan Year
                    and the denominator of which is three hundred sixty-five
                    (365). Subject to the last sentence of Section 13.01, the
                    portion of Employer Contribution assigned to the Region
                    including such Participants shall be specified on the
                    Schedule for the 1999 Plan Year and shall be allocated
                    among the Participants in such Region as provided in
                    Section 13.04, but without regard to the requirement that
                    a Participant have a Year of Participation.
                    Notwithstanding the provisions of Section 13.04, any
                    Participant who would receive an allocation of Employer
                    Contribution under this subsection (nn) but for his
                    transfer of employment prior to December 31, 1999, shall
                    be deemed to be in the Region including the Participants
                    eligible under this subsection (nn) for the 1999 Plan
                    Year.

                                       7
                                       98

<PAGE>

         IN WITNESS WHEREOF, the Company, by its duly authorized officer, has
caused this Amendment to be executed on this 29 day of December, 1999.

                                          ALLTEL CORPORATION

                                          By: /s/Joe T. Ford
                                             -----------------------------------
                                                Title:

                                       8
                                      99

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