Document:

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                                                                  EXHIBIT 10s-4

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

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

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

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

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

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

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

                                       1.

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

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

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

                                       2.

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

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

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                                       3.

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

                                       4.

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

                                       5.

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

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

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

                                BELLSOUTH CORPORATION

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

ATTEST:

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

         (CORPORATE SEAL)

                                       3

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

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

                                    BELLSOUTH TELECOMMUNICATIONS, INC.

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

ATTEST:

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

         (CORPORATE SEAL)

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

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

                                       4

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                                            THE NORTHERN TRUST COMPANY

                                            By: /s/  Anita L. Bender

                                            Its:  Vice President

ATTEST:

/s/Robert F. Draths, Jr.
Its: Assistant Secretary<PAGE>
                                                                   EXHIBIT 10t-2

                                 FIRST AMENDMENT
                                     TO THE
                              BELLSOUTH CORPORATION
                 TRUST UNDER BOARD OF DIRECTORS BENEFIT PLAN(S)

         THIS AGREEMENT is made this 1st day of November, 2003 by and between
BellSouth Corporation ("Company"), a Georgia corporation, and The Northern Trust
Company, an Illinois corporation of Chicago, Illinois ("Trustee");

         WHEREAS, Company and Bankers Trust Company, a New York corporation,
("Bankers Trust") executed the BellSouth Corporation Trust Under Board of
Directors Plan(s) (the "Trust Agreement") dated the 23rd day of May, 1996; and

         WHEREAS, Company desires to appoint The Northern Trust Company as
successor trustee to Bankers Trust pursuant to Section 11 of the Trust
Agreement; and

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

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

                                       1.

         All references to Bankers Trust are hereby amended to refer to The
Northern Trust Company.

                                       2.

         Section 2(d)(4) is hereby amended by inserting "or the Independent
Fiduciary (as defined below) if appointed" between words "Following a Change of
Control, Trustee," and "in its sole discretion" at the beginning of the second
sentence. All subsequent references to the "Trustee" in Section 2(d)(4) are
hereby amended by substituting the word "Trustee" with the words "Trustee or the
Independent Fiduciary if appointed."

                                       3.

         Sections 2(d)(5),(6) and (7) are hereby amended by substituting
"Trustee" with "Trustee or the Independent Fiduciary if appointed" in the third
sentence of section 2(d)(5), the second sentence of section 2(d)(6), and the
first sentence of section 2(d)(7).

                                       4.

         The following is hereby inserted at the end of section 3(b)(2):

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              "Trustee may appoint an independent accounting, consulting or law
              firm to make any determination of solvency required by the Trustee
              under this Section 3. In such event Trustee may conclusively rely
              upon the determination by such firm and shall be responsible only
              for the prudent selection of such firm. Trustee shall require that
              such firm specifically acknowledge in its opinion or other
              determination that Company, participants, beneficiaries and
              creditors may rely on such opinion or other determination as third
              party beneficiaries."

                                       5.

         Section 5(f) is hereby amended by adding "or the Independent Fiduciary
if appointed" immediately after the words "provisions under this Trust
Agreement, Trustee" in the first sentence therein.

                                       6.

         Sections 5(h) and 5A are hereby amended by adding "or the Independent
Fiduciary if appointed" immediately after all references to "Trustee" therein.

                                       7.

         New sections 8(g) and 8(h) are hereby inserted immediately after
section 8(f) as follows:

          "(g) Following a Change in Control, Trustee may appoint an entity or a
          person as an independent fiduciary ("Independent Fiduciary") to act as
          fiduciary under the Plans and this agreement and to exercise such
          responsibilities of the Trustee set forth in sections 2(d)(4), (5),
          (6), and (7) and sections 5(f) and (h) and section 5A pursuant to a
          written agreement between such entity or person and the Trustee. The
          Independent Fiduciary shall certify to the Trustee the names of all
          persons authorized to act on its behalf. In such event, the Trustee
          may conclusively rely upon the determinations of and directions from
          the Independent Fiduciary and shall be responsible only for the
          prudent selection and retention of such entity or person to act as
          Independent Fiduciary hereunder. All fees and expenses of such
          Independent Fiduciary shall be paid from the assets of the Trust
          unless paid by the Company.

          (h) For purposes of Section 3, the phrase "actual knowledge of the
          Trustee" shall mean the actual knowledge of an officer or employee of
          the Corporate & Institutional Services trust administration segment of
          the Trustee and shall not include actual knowledge of personnel in the
          Corporate and Institutional Services banking segment or other separate
          segments of the Trustee."

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

                                      BELLSOUTH CORPORATION

                                      By: /s/ Lynn Wentworth
                                         -----------------------------------
                                         Its: Treasurer

ATTEST

/s/ Marcy A. Bass
---------------------------------------------------
Its: Senior Corporate Counsel and Assistant
        Corporate Secretary

     (CORPORATE SEAL)

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

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

                                         THE NORTHERN TRUST COMPANY

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

ATTEST:

/s/ Helen M. Stirk
--------------------------
Its:  Assistant Secretary

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