Document:

AMENDMENT NO. 7 TO ALLTEL CORPORATION PROFIT-SHARING PLAN

    Exhibit
      (10)(k)(8)

       

       

      AMENDMENT
        NO. 7

      TO

      ALLTEL
        CORPORATION PROFIT-SHARING PLAN

      (January
        1, 2002 Restatement)

       

      WHEREAS,
        Alltel Corporation (the "Company") maintains the Alltel Corporation
        Profit-Sharing Plan, as amended and restated effective January 1, 2002, and
        as
        subsequently amended, (the "Plan"); and

       

      WHEREAS,
        the Company desires further to amend the Plan;

       

      NOW,
        THEREFORE, BE IT RESOLVED, that the Company hereby amends the Plan in the
        respects hereinafter set forth:

       

      Part
        A

       

      1.
        Effective for distributions made on or after March 28, 2005, Section 15.01(d)
        of
        the Plan is amended by replacing "$5,000 (or such other amount as is established
        by the Secretary of the Treasury pursuant to Section 411(a)(7)(B)(i) of the
        Code)" with "$1,000".

       

      2.
        Effective for distributions made on or after March 28, 2005, Section 15.03(a)
        of
        the Plan is amended by replacing "$5,000 (or such other amount as is established
        by the Secretary of the Treasury pursuant to Section 411(a)(7)(B)(i) of the
        Code)" with "$1,000".

       

      3.
        Effective for distributions made on or after March 28, 2005, Section 15.04
        of
        the Plan is amended to provide as follows:

       

      
        	 	
                15.04

              	
                Small
                  Benefit Cash-Out

              

      

       

      Notwithstanding
        the preceding provisions of this Article XV, the vested Separate Account
        of
        a Participant shall be distributed in a single sum payment as soon as
        practicable following his Termination of Employment, if the value of his
        vested
        Separate Account as of the Valuation Date coinciding with or immediately
        preceding his Termination of Employment is $1,000 or less.

       

      Notwithstanding
        the immediately preceding paragraph, a distributee the value of whose Separate
        Account does not exceed $1,000 as of the date on which he would otherwise
        receive distribution of such Separate Account and with respect to whom there
        may
        be an additional allocation under Section 13.03 and/or Section 13.04
        following the Participant’s Normal Retirement, Early Retirement, or Termination
        of Employment by reason of death or Total and Permanent Disability shall
        be
        entitled to elect, in accordance with the procedures established by the Plan
        Administrator, to defer such payment until the last Employer Contribution
        for
        the Plan Year that includes the date of such Termination of Employment is
        made,
        in which case the determination of the value of his Separate Account for
        purposes of timing, amount and form of distribution hereunder shall be made
        as
        of the Valuation Date as of which the Employer Contribution for the Plan
        Year
        that includes the date of such Termination of Employment is allocated if
        distribution is made (or commenced) to the distributee prior to the next
        Valuation Date, and, otherwise, as of the Valuation Date coinciding with
        or
        immediately preceding the date as of which distribution is made or
        commenced.

       

      4.
        Effective for distributions made on or after March 28, 2005, Section 16.03(b)
        of
        the Plan is amended by replacing "$5,000 (or such other amount as is established
        by the Secretary of the Treasury pursuant to Section 411(a)(7)(B)(i) of the
        Code)" with "$1,000".

       

      5.
        Effective for distributions made on or after March 28, 2005, Section 16.03(c)
        of
        the Plan is amended by replacing "$5,000 (or such other amount as is established
        by the Secretary of the Treasury pursuant to Section 411(a)(7)(B)(i) of the
        Code)" with "$1,000".

       

      Part
        B

       

      6.
        Effective for the Plan Year beginning January 1, 2006, the last sentence
        of
        Section 13.01 of the Plan is amended to provide as follows:

       

      In
        any
        event, the annual Employer Contribution so determined shall be an amount
        not
        less than 2% of the Compensation for the Plan Year of each Participant who
        is
        entitled to receive an allocation of the Employer Contribution for that Plan
        Year as determined under Section 13.04.

       

      7.
        Effective with respect to Forfeitures occuring on or after January 1, 2006,
        Section 13.03 is amended to provide as follows:

       

      13.03   Reserved.

       

      8.
        Effective with respect to Forfeitures occuring on or after January 1, 2006,
        the
        last paragraph of Section 16.03 is amended to provide as follows:

       

      Forfeitures
        shall be used for restoration purposes under Section 16.04 and to provide
        allocations under Section 13.03 and 13.04 for Eligible Employees for whom
        an
        allocation was erroneously omitted, if any. To the extent that Forfeitures
        are
        not used for the preceding purposes, the Forfeitures shall be used to pay
        administrative expenses of the Plan in accordance with Section 2.08, and
        to the
        extent Forfeitures are not exhausted by payment of administrative expenses,
        then
        the Forfeitures shall be applied against the Employer Contribution obligations
        of the Employer under Section 13.01.

       

      Part
        C

       

      9.
        Effective for periods beginning on or after April 22, 2005, the Plan is amended
        to change all references of "ALLTEL" to "Alltel".

       

      2

       

      10.
        Effective as of August 1, 2005, a new subsection (ii) is added to Appendix
        B of
        the Plan to provide as follows:

       

      (ii)      
        For
        an
        Employee who was an employee of Western Wireless Corporation ("Western
        Wireless") immediately prior to August 1, 2005, and became an 

      Employee
        on August 1, 2005, the Employee's period or periods of employment with Western
        Wireless prior to August 1, 2005.

       

      11.
        Effective as of the Closing Date, as Closing Date is defined in the Exchange
        Agreement between Alltel Communications, Inc. and United States Cellular
        Corporation ("USCC") dated September 12, 2005, a new subsection (jj) is added
        to
        Appendix B of the Plan to provide as follows:

       

      (jj)       For
        an
        Employee who was employee of United States Cellular Corporation ("USCC")
        immediately prior to the Closing Date as defined in the Exchange 

      Agreement
        between Alltel Communications, Inc. and United States Cellular Corporation
        ("USCC") dated September 12, 2005 and became an Employee on the Closing Date,
        the Employee's period or periods of employment with USCC prior to the Closing
        Date.

       

      12.
        Effective as of August 1, 2005, a new subsection (ii) is added to Appendix
        C of
        the Plan to the Plan as follows:

       

      (ii)      
        For
        an
        Employee who was an employee of Western Wireless Corporation ("Western
        Wireless") immediately prior to August 1, 2005, and became an
        Employee

      on
        August
        1, 2005, the Employee's period or periods of employment with Western Wireless
        prior to August 1, 2005.

       

      13.
        Effective as of the Closing Date, as Closing Date is defined in the Exchange
        Agreement between Alltel Communications, Inc. and United States Cellular
        Corporation ("USCC") dated September 12, 2005, a new subsection (jj) is added
        to
        Appendix C of the Plan to provide as follows:

       

      (jj)      
        For
        an
        Employee who was employee of United States Cellular Corporation ("USCC")
        immediately prior to the Closing Date as defined in the Exchange 

      Agreement
        between Alltel Communications, Inc. and United States Cellular Corporation
        ("USCC") dated September 12, 2005 and became an Employee on
        the    Closing Date, the Employee's period or periods
        of
        employment with USCC prior to the Closing Date.

       

      14.
        Effective as of April 15, 2005, Appendix D of the Plan is amended by adding
        subsection (m) at the end thereof to provide as follows:

       

      (m)      
        Each
        person who

       

      (i) 
was
        an
        active employee of Cingular Wireless, LLC and became an Employee on April
        15,
        2005;

       

      3

       

      
      

      (ii) 
met
        the
        eligibility requirements to become a Participant on or before the last day
        of
        the 2005 Plan Year; and

       

      (iii)    
         is
        not
        otherwise eligible for an allocation of Employer Contribution for the 2005
        Plan
        Year under Section 13.04;

       

      shall
        receive an allocation of Employer Contribution for the 2005 Plan Year as
        provided in this Appendix D.

       

      IN
        WITNESS WHEREOF, the Company, by its duly authorized officer, has caused
        this
        Amendment No. 7 to the Alltel Corporation Profit-Sharing Plan (January 1,
        2002
        Restatement) to be executed on this 19th day of December, 2005.

       

      ALLTEL
        CORPORATION

      

      By:  /s/
        Scott T. Ford              
                        

      Title:
        President and Chief Executive Officer

       

       

      4Unassociated Document

    Exhibit
      10(n)(10)

      

      AMENDMENT
        NO. 9

      TO

      ALLTEL
        CORPORATION 401(k) PLAN

      (January
        1, 2001 Restatement)

      

      WHEREAS,
        Alltel Corporation (the "Company") maintains the Alltel Corporation 401(k)
        Plan,
        as amended and restated effective January 1, 2001, and as subsequently amended
        (the "Plan"); and

       

      WHEREAS,
        the Company desires further to amend the Plan;

       

      NOW
        THEREFORE, BE IT RESOLVED, that the Company hereby amends the Plan in the
        respects hereinafter set forth:

       

      1.
        Effective for periods beginning on or after April 22, 2005, the Plan is amended
        to change all references of "ALLTEL" to "Alltel".

      

      2.
        Effective for Plan Years beginning on or after January 1, 2006, Section 1.22
        of
        the Plan is amended to provide as follows:

      

      
        	 	
                1.22

              	
                Matching
                  Employer

              

      

      

      With
        respect to Basic Matching Employer Contributions, each Employer that has
        elected
        to make Basic Employer Matching Contributions to the Plan. With respect to
        Additional Employer Matching Contribution, each Employer that (i) is a Matching
        Employer with respect to Basic Employer Matching Contributions and (ii) has
        elected to make Additional Employer Matching Contributions to the Plan. With
        respect to Safe Harbor Employer Matching Contributions, Alltel Corporation
        and
        each subsidiary (direct or indirect) of Alltel Corporation that is an Employer
        hereunder.

      

      3.
        Effective for Plan Years beginning on or after January 1, 2006, a new Section
        1.47 is added to the Plan to provide as follows:

      

      1.47       
         Safe
        Harbor Employer Matching Contribution

      

      An
        Employer matching contribution made pursuant to Section 13.12.

      

      4.
        Effective for Plan Years beginning on or after January 1, 2006, Section 7.04
        of
        the Plan is amended to provide as follows:

      

      7.04        
        Limitation
        on Salary Deferral and Employer Matching Contributions of Highly Compensated
        Employees

      

      
        	 	
                (a)

              	
                ADP/ACP
                  Test.
                  In order to ensure that the Plan meets the requirements of Section
                  401(k)
                  of the Code and Section 401(m) of the Code and applicable regulations
                  thereunder, the provisions of Section 401(k) of the Code, Section
                  401(m)(2) of the Code, Section 401(m)(9) of the Code, Treas. Reg.
                  Section
                  1.401(k)-1(b), Treas. Reg. Section 1.401(k)-2, Treas. Reg. Section
                  1.401(m)-1(b), Treas. Reg. Section 1.401(m)-2, other applicable
                  regulations under the above Sections of the Code, and subsequent
                  Internal
                  Revenue Service guidance issued under the applicable Code provisions
                  are
                  incorporated herein by reference.

              

      

      

      
        
           

        

        
           

          
            

          

        

        
           

        

      

      
        	 	 	
                For
                  purposes of this Section 7.04(a), except as prohibited by Treas.
                  Reg.
                  Section 1.401(k)-2(c) and/or Treas. Reg. Section 1.401(m)-2(c),
                  the "prior
                  year testing method" shall be used. In the event the Plan Administrator,
                  in its sole discretion, shall determine that it is necessary or
                  desirable
                  for Salary Deferral Contributions and/or Basic Employer Matching
                  Contributions and/or Additional Employer Matching Contributions
                  hereunder
                  for one or more Participants to be limited, altered, excess contributions
                  (and earnings thereon) recharacterized or distributed, and/or for
                  excess
                  aggregate contributions (and earnings thereon) to be distributed
                  in order
                  to comply with such Sections of the Code, and such applicable regulations
                  thereunder, it shall, subject to applicable law, take whatever
                  actions are
                  necessary to accomplish the alteration, recharacterization and/or
                  distribution in accordance with such Sections, regulations, and
                  guidance.
                  Such action by the Plan Administrator may relate to past and/or
                  future
                  contributions.

              

      

      

      The
        Plan
        Administrator shall maintain records sufficient to show that the limitation
        contained in this Section 7.04(a) was not exceeded with respect to any Plan
        Year.

      

      
        	 	
                (b)

              	
                Safe
                  Harbor Nondiscrimination Test.
                  The provisions of Section 3.12 are intended to satisfy the alternative
                  method of meeting nondiscrimination requirements set forth in Section
                  401(k)(12)(B) of the Code and Section 401(m)(11) of the Code. For
                  each
                  Plan Year, the Company shall satisfy the notice requirements described
                  in
                  Section 401(k)(12)(D) of the Code. The Plan shall be treated as
                  satisfying
                  the limitations on tax deferred contributions under Section 7.04(a)
                  with
                  respect to Participants eligible to receive Safe Harbor Employer
                  Matching
                  Contributions. Further, the Plan shall be treated as satisfying
                  the
                  limitations on matching contributions described in Section 7.04(a)
                  with
                  respect to Participants eligible to receive Safe Harbor Employer
                  Matching
                  Contributions; provided, however, if Basic Employer Matching Contributions
                  and/or Additional Employer Matching Contributions are made with
                  respect to
                  Participants eligible to receive Safe Harbor Employer Matching
                  Contributions and if the requirements of Section 401(m)(11) are
                  thereby
                  not satisfied, Section 7.04(a) shall apply to the matching contributions,
                  but only to the extent in excess of 4% of each Participant's compensation
                  as provided by Treas. Reg. Section
                  1.401(m)-2(a)(5)(iv).

              

      

      

      
        
           

        

        
          2

          
            

          

        

        
           

        

      

      
        	 	
                (c)

              	
                Collective
                  Bargaining Employees.
                  The provisions of this Section 7.04 shall be applied separately
                  to those
                  groups of Eligible Employees whose participation in the Plan is
                  governed
                  by a collective bargaining
                  agreement.

              

      

      

      5.
        Effective for Plan Years beginning on or after January 1, 2006, Section 10.01
        of
        the Plan is amended to provide as follows:

      

      10.01      
        Eligibility
        and Participation

      

      Each
        Eligible Employee who was a Participant of the Plan on December 31, 2005
        shall
        be a Participant of the Plan as of January 1, 2006. Each other Eligible Employee
        shall become a Participant of the Plan as follows:

      

      
        	 	
                (a)

              	
                For
                  all purposes of the Plan with respect to Rollover Contributions,
                  each
                  Eligible Employee shall become a Participant as soon as practicable
                  after
                  the date on which he becomes an Eligible
                  Employee.

              

      

      

      
        	 	
                (b)

              	
                For
                  all purposes of the Plan other than with respect to Rollover
                  Contributions, each Eligible Employee shall become a Participant
                  on the
                  later of the date he becomes an Eligible Employee or the date that
                  is six
                  months after the date he first completes an Hour of Service, provided
                  that
                  his employment has not terminated and he remains an Eligible Employee
                  on
                  such date.

              

      

      

      (c)   Each
        Eligible Employee whose participation in the Plan is provided for under a
        collective bargaining agreement between the Employer and the Eligible

      Employee's
        representative shall become a Participant of the Plan for all purposes of
        the
        Plan (subject to Section 3.11) as soon as practicable after the date on which
        he
        becomes an Eligible Employee, except to the extent (if any) specifically
        provided for in such collective bargaining agreement.

      

      6.
        Effective for Plan Years beginning on or after January 1, 2006, Section 10.02
        of
        the Plan is amended to provide as follows:

      

      10.02 
 Termination
        and Rehiring

      

      If
        an
        Eligible Employee whose service terminated and who is subsequently rehired
        by an
        Employer had met the participation requirements of Section 10.01(b) or (c),
        as
        applicable, when his service terminated, the Eligible Employee shall become
        eligible to participate in the Plan for all purposes of the Plan on his
        Reemployment Commencement Date.

       

      
        
           

        

        
          3

          
            

          

        

        
           

        

      

      If
        an
        Eligible Employee whose service terminated and who is subsequently rehired
        by an
        Employer had not met the participation requirements of Section 10.01(b)
        when his service terminated, the Eligible Employee shall become eligible
        to
        participate in the Plan for purposes of Rollover Contributions on his
        Reemployment Commencement Date and for all purposes other than Rollover
        Contributions upon satisfying the participation requirements of Section
        10.01(b).

       

      If
        an
        Eligible Employee whose service terminated and who is subsequently rehired
        by an
        Employer had not met the participation requirements of Section 10.01(c)
        when his service terminated, the Eligible Employee shall become eligible
        to
        participate in the Plan upon satisfying the participation requirements of
        Section 10.01(c).

       

      7.
        Effective for Plan Years beginning on or after January 1, 2006, Section 12.02
        of
        the Plan is amended to provide as follows:

      

      
        	 	
                12.02

              	
                Amount
                  of Salary Deferral
                  Contributions

              

      

      

      
        	 	 	
                The
                  amount of Salary Deferral Contributions to be made to the Plan
                  on behalf
                  of a Participant by his Employer shall be an integral percentage
                  of his
                  Compensation for the applicable payroll period of not less than
                  1% nor
                  more than 50%. A Participant's Compensation shall be reduced for
                  each
                  payroll period by the percentage he elects to have contributed
                  on his
                  behalf to the Plan in accordance with the terms of his currently
                  effective
                  salary reduction agreement.

              

      

      

      8.
        Effective for Plan Years beginning on or after January 1, 2006, the second
        paragraph of Section 12.09 of the Plan is amended to provide as
        follows:

      

      Catch-Up
        Contributions shall not be taken into account for purposes of determining
        Basic
        Employer Matching Contributions and Additional Employer Matching Contributions,
        but shall be taken into account for purposes of determining Safe Harbor Employer
        Matching Contributions.

      

      9.
        Effective for Plan Years beginning on or after January 1, 2006, Section 13.01
        of
        the Plan is amended to provide as follows:

      

      
        	      
	
                13.01

              	
                Employer
                  Qualified Nonelective
                  Contributions

              

      

      

      
        	 	 	
                For
                  Plan Years beginning on or after January 1, 2006, no Employer shall
                  make
                  Employer Qualified Nonelective Contributions, except to the extent
                  (if
                  any) specifically provided for in a collective bargaining
                  agreement.

              

      

      

      
        
           

        

        
          4

          
            

          

        

        
           

        

      

      10.
        Effective for Plan Years beginning on or after January 1, 2006, a new paragraph
        is added to the end of Section 13.07 of the Plan to provide as
        follows:

       

      Notwithstanding
        any other provision of this Section 13.07, Safe Harbor Employer Matching
        Contributions shall be made and allocated as provided in Section
        13.12.

      

      11.
        Effective for Plan Years beginning on or after January 1, 2006, Section 13.08
        of
        the Plan is amended to provide as follows:

       

      
        	         	
                13.08

              	
                Timing
                  of Employer Contributions

              

      

       

      
        	 	 	
                The
                  Employer Contributions which are to be made for a Plan Year shall
                  be paid
                  to the Trust from time to time as deemed advisable by the Employer
                  but in
                  no event later than the earliest of (i) the time prescribed by
                  law for
                  filing the Employer's Federal income tax return for its applicable
                  taxable
                  year, including extensions thereof, (ii) such time as is required
                  by
                  regulations under Section 401(k) and/or Section 401(m) of the Code,
                  as
                  applicable, or (iii) such time (if any and as applicable) expressly
                  provided by the Plan. In no event shall the total amount of Employer
                  Contributions under this Article XIII exceed the maximum amount
                  deductible
                  in such year, under the provisions of the Code and applicable Treasury
                  Regulations thereunder.

              

      

       

      12.
        Effective for Plan Years beginning on or after January 1, 2006, Section 13.11
        of
        the Plan is amended to provide as follows:

      

      
        	 	
                13.11

              	
                Overriding
                  Provisions Regarding Collective Bargaining
                  Agreements

              

      

      

      
        	 	 	
                Notwithstanding
                  any other provision of this Article XIII or any other provision
                  of
                  Plan to the contrary, an Employee who is covered by a collective
                  bargaining agreement between an Employer and a representative of
                  such
                  Employee shall not receive any allocation(s) of Employer Qualified
                  Nonelective Contribution(s), Basic Employer Matching Contribution(s),
                  Additional Employer Matching Contribution(s), Safe Harbor Employer
                  Matching Contribution(s) or any other Employer Contribution(s)
                  (to the
                  extent the Plan provides any other Employer Contribution(s)), except
                  to
                  the extent (if any) specifically provided for in such collective
                  bargaining agreement.

              

      

      

      13.
        Effective for Plan Years beginning on or after January 1, 2006, a new Section
        13.12 is added to the Plan to provide as follows:

      

      13.12   Safe
        Harbor Employer Matching Contributions

      

      
        
           

        

        
          5

          
            

          

        

        
           

        

      

      Each
        Matching Employer shall make a Safe Harbor Employer Matching Contribution
        on
        behalf of each Participant who is eligible to receive Safe Harbor Employer
        Matching Contributions in an amount equal to:

      

      
        	 	
                (a)

              	
                100%
                  of the first 3% of the Participant's Compensation that he contributes
                  to
                  the Plan as Salary Deferral Contributions or Catch-Up Contributions
                  for
                  the payroll period, plus

              

      

      

      
        	 	
                (b)

              	
                50%
                  of the next 2% of the Participant's Compensation that he contributes
                  to
                  the Plan as Salary Deferral Contributions or Catch-Up Contributions
                  for
                  the payroll period.

              

      

      

      As
        soon
        as administratively practicable following the end of each payroll period,
        Safe
        Harbor Employer Matching Contributions shall be made by the Matching Employer
        and allocated to each Participant on behalf of whom the Safe Harbor Employer
        Matching Contributions were made for that payroll period. Notwithstanding
        the
        making and allocation of Safe Harbor Employer Matching Contributions on a
        payroll by payroll basis throughout the Plan Year, as of the last day of
        each
        Plan Year, the Matching Employer shall make and allocate to each Participant
        on
        behalf of whom Safe Harbor Employer Matching Contributions were made during
        the
        Plan Year Safe Harbor Employer Matching Contributions in an amount, if any,
        determined by taking into account the safe harbor formula and the Participant's
        Compensation, Salary Deferral Contributions and Catch-Up Contributions for
        the
        entire Plan Year.

      

      14.
        Effective for distributions made on or after March 28, 2005, Section 15.04
        of
        the Plan is amended to provide as follows:

       

      
        	 	
                15.04

              	
                Small
                  Benefit Cash-Out

              

      

       

      
        	 	 	
                Notwithstanding
                  the preceding provisions of this Article XV, the Separate
                  Account of
                  a Participant shall be distributed in a single sum payment as soon
                  as
                  practicable following his Settlement Date if the value of his vested
                  Separate Account is $1,000 or less. Notwithstanding the above,
                  a
                  distributee the value of whose Separate Account does not exceed
                  $1,000 as
                  of the date on which he would otherwise receive distribution of
                  such
                  Separate Account and with respect to whom there may be an additional
                  allocation under Section 13.07 following the Participant’s separation
                  from service due to Retirement, death, or Total and Permanent Disability
                  or under Section 13.12 shall be entitled to elect in writing, in
                  accordance with the procedures established by the Plan Administrator,
                  to
                  defer such payment or commencement of payment until the last Employer
                  Contribution for the Plan Year that includes his Settlement Date
                  is made,
                  in which case the determination of the value of his Separate Account
                  for
                  purposes of the amount and form of distribution hereunder shall
                  be made as
                  of the Valuation Date coinciding with or immediately following
                  the date as
                  of which the last Employer Contribution for the Plan Year that
                  includes
                  such Settlement Date is credited to his Separate
                  Account.

              

      

       

      
        
           

        

        
          6

          
            

          

        

        
           

        

      

      15.
        Effective as of January 1, 2006, Section 19.01(d) of the Plan is amended
        to
        provide as follows:

       

      (d)      
        A
        Participant may make a withdrawal from his Salary Deferral Contribution Account
        (but not in excess, if any, of (a) the sum of (i) the net credit balance
        in his

      Salary
        Deferral Contribution Account as of December 31, 1988 and (ii) the aggregate
        of
        his Salary Deferral Contributions made to the Plan on and after January 1,
        1989
        over (b) the withdrawals on and after January 1, 1989 from his Salary Deferral
        Contribution Account) and/or Employer Contribution Account (but not in excess
        of
        the net credit balance in the Employer Contribution Account as of the effective
        date of the withdrawal, exclusive of amounts attributable to Employer
        Contributions made to the Plan for periods after December 31, 1994) only
        in the
        event that he furnishes satisfactory evidence to the Plan Administrator that
        the
        withdrawal is to alleviate his financial hardship and is for one of the
        following reasons:

       

      
        	 	
                (1)

              	
                expenses
                  previously incurred by or necessary to obtain for the Participant,
                  the
                  Participant’s Spouse, or any dependent of the Participant (as defined in
                  Section 152 of the Code) medical care that would be deductible
                  under
                  Section 213(d) of the Code (without regard to whether the
                  expenses
                  exceed 7.5% of adjusted gross
                  income);

              

      

       

      
        	 	
                (2)

              	
                costs
                  directly related to the purchase (excluding mortgage payments)
                  of a
                  principal residence for the
                  Participant,

              

      

       

      
        	 	
                (3)

              	
                payment
                  of tuition and related educational fees for the next 12 months
                  of
                  post-secondary education for the Participant, the Participant’s Spouse, or
                  any dependent of the Participant;

              

      

       

      
        	 	
                (4)

              	
                the
                  need to prevent the eviction of the Participant from his principal
                  residence or foreclosure on the mortgage of the Participant’s principal
                  residence;

              

      

       

      
        	 	
                (5)

              	
                payments
                  for burial or funeral expenses for the Participant's deceased parent,
                  spouse, children or dependents (as defined in Section 152 of the
                  Code,
                  without regard to Section 152(d)(1)(B) of the Code);
                  or

              

      

       

      
        	 	
                (6)

              	
                expenses
                  for the repair of damage to the Participant's principal residence
                  that
                  would qualify for the casualty deduction under Section 165 of the
                  Code
                  (determined without regard to whether the loss exceeds 10% of adjusted
                  gross income).

              

      

       

      
        
           

        

        
          7

          
            

          

        

        
           

        

      

      16.
        Effective as of August 1, 2005, a new subsection (ii) is added to Appendix
        A of
        the Plan as follows:

       

      
        	 	
                (ii)

              	
                For
                  an Employee who was an employee of Western Wireless Corporation
                  ("Western
                  Wireless") immediately prior to August 1, 2005, and became an Employee
                  on
                  August 1, 2005, the Employee's period or periods of employment
                  with
                  Western Wireless prior to August 1, 2005.

              

      

       

      17.
        Effective as of the Closing Date, as Closing Date is defined in the Exchange
        Agreement between Alltel Communications, Inc. and United States Cellular
        Corporation ("USCC") dated September 12, 2005, a new subsection (jj) is added
        to
        Appendix A of the Plan to provide as follows:

       

      (jj)       For
        a
        person who became an Employee pursuant to the Exchange Agreement between
        Alltel
        Communications, Inc. and United States Cellular Corporation 

      ("USCC")
        dated September 12, 2005, in connection with the transactions contemplated
        by
        the Exchange Agreement, the Employee's period or periods of employment with
        USCC
        and its affiliates prior to the person becoming an Employee.

       

      18.
        Effective as of January 1, 2005, Appendix B of the Plan is amended by adding
        a
        new subsection (i) at the end thereof to provide as follows:

       

      (i)        For
        the
        2005 Plan Year, each person who

       

      
        	 	
                (i)

              	
                was
                  an active employee of Cingular Wireless, LLC and became an Employee
                  on
                  April 15, 2005.

              

      

       

      IN
        WITNESS WHEREOF, the Company, by its duly authorized officer, has caused
        this
        Amendment No. 9 to the Alltel Corporation 401(k) Plan (January 1, 2001
        Restatement) to be executed on this 19th day of December, 2005.

       

      ALLTEL
        CORPORATION

      
By:   /s/
        Scott T.
        Ford                                                                   

      Title:
        President and Chief Executive Officer

      

      

      

      
        
           

        

        
          8

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