ALLTEL CORPORATION COMPREHENSIVE PLAN OF GROUP INSURANCE

Employee Benefits Plan Agreement

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ALLTEL CORP

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Title: ALLTEL CORPORATION COMPREHENSIVE PLAN OF GROUP INSURANCE
Governing Law: Arkansas Date: 2/20/2007
Industry: Communications Services

Exhibit 10(m)(1)

ALLTEL CORPORATION

COMPREHENSIVE PLAN OF GROUP INSURANCE

Restated Effective January 1, 2006

TABLE OF CONTENTS

ARTICLE I.	NAME, EFFECTIVE DATE AND PURPOSE...............................................................................................................................................................................................	1
1.01	Purpose..........................................................................................................................................................................................................................................................	1

ARTICLE II.	DEFINITIONS...................................................................................................................................................................................................................................................	1
2.01	Benefits..........................................................................................................................................................................................................................................................	1
2.02	Board..............................................................................................................................................................................................................................................................	1
2.03	Company.......................................................................................................................................................................................................................................................	1
2.04	Corporate Benefits Department.................................................................................................................................................................................................................	2
2.05	Dependent.....................................................................................................................................................................................................................................................	2
2.06	Effective Date...............................................................................................................................................................................................................................................	2
2.07	Eligible Employee.........................................................................................................................................................................................................................................	2
2.08	Employee.......................................................................................................................................................................................................................................................	2
2.09	Employer........................................................................................................................................................................................................................................................	2
2.10	Leased Employee.........................................................................................................................................................................................................................................	2
2.11	Participant.....................................................................................................................................................................................................................................................	2
2.12	Plan.................................................................................................................................................................................................................................................................	2
2.13	Plan Administrator.......................................................................................................................................................................................................................................	2
2.14	Plan Year........................................................................................................................................................................................................................................................	3

ARTICLE III.	ELIGIBILITY.....................................................................................................................................................................................................................................................	3
3.01	Initial and Continuous Eligibility...............................................................................................................................................................................................................	3

ARTICLE IV.	ENROLLMENT AND PARTICIPATION.....................................................................................................................................................................................................	3
4.01	Enrollment in the Plan.................................................................................................................................................................................................................................	3
4.02	Coverage Effective Date.............................................................................................................................................................................................................................	3
4.03	Termination of Coverage............................................................................................................................................................................................................................	3

ARTICLE V.	BENEFITS.........................................................................................................................................................................................................................................................	3
5.01	Benefits.........................................................................................................................................................................................................................................................	3

ARTICLE VI.	HIPAA PRIVACY AND SECURITY.............................................................................................................................................................................................................	3
6.01	Protected Health Information.....................................................................................................................................................................................................................	3
6.02	Provision of Protected Health Information to Employer........................................................................................................................................................................	4

ARTICLE VII.	ADMINISTRATION OF THE PLAN............................................................................................................................................................................................................	7
7.01	Administration..............................................................................................................................................................................................................................................	7
7.02	General Rules................................................................................................................................................................................................................................................	7
7.03	Powers of the Plan Administrator..............................................................................................................................................................................................................	7
7.04	Employer's Data Requirement....................................................................................................................................................................................................................	8
7.05	Indemnification............................................................................................................................................................................................................................................	8
7.06	Examination of Records..............................................................................................................................................................................................................................	8

ARTICLE VIII.	SUBROGATION AND RIGHT OF REIMBURSEMENT............................................................................................................................................................................	8
8.01	General Rules................................................................................................................................................................................................................................................	8
8.02	Other Party....................................................................................................................................................................................................................................................	9
8.03	Cooperation..................................................................................................................................................................................................................................................	10
8.04	Notice.............................................................................................................................................................................................................................................................	10
8.05	Constructive Test........................................................................................................................................................................................................................................	10
8.06	First Lien and Priority Right.......................................................................................................................................................................................................................	10
8.07	Personal Liability.........................................................................................................................................................................................................................................	10
8.08	Characterization Irrelevant.........................................................................................................................................................................................................................	11
8.09	Payment of Attorney Fees.........................................................................................................................................................................................................................	11

ARTICLE IX.	AMENDMENTS AND ACTION BY THE EMPLOYER.............................................................................................................................................................................	11
9.01	Amendments.................................................................................................................................................................................................................................................	11
9.02	Action by Employer.....................................................................................................................................................................................................................................	11

ARTICLE X.	PLAN TERMINATION...................................................................................................................................................................................................................................	11
10.01	Right to Terminate.......................................................................................................................................................................................................................................	11
10.01	Plan Termination..........................................................................................................................................................................................................................................	11

ARTICLE XI.	ADOPTION OF THE PLAN BY AN EMPLOYER OTHER THAN THE COMPANY............................................................................................................................	11
11.01	Applicability of Article...............................................................................................................................................................................................................................	11
11.02	Adoption Procedure...................................................................................................................................................................................................................................	11
11.03	Transfer of Employment.............................................................................................................................................................................................................................	12
11.04	Term of Service............................................................................................................................................................................................................................................	12
11.05	Responsibility Reserved to the Company...............................................................................................................................................................................................	12

ARTICLE XII.	MISCELLANEOUS..........................................................................................................................................................................................................................................	12
12.01	Non-guarantee of Employment..................................................................................................................................................................................................................	12
12.02	Filing of Information....................................................................................................................................................................................................................................	12
12.03	Misstatements..............................................................................................................................................................................................................................................	13
12.04	Notices...........................................................................................................................................................................................................................................................	13
12.05	Waiver of Estoppel......................................................................................................................................................................................................................................	13
12.06	Worker's Compensation Not Affected.....................................................................................................................................................................................................	13
12.07	Agent for Service of Legal Process...........................................................................................................................................................................................................	13
12.08	Gender............................................................................................................................................................................................................................................................	13
12.09	Governing Law.............................................................................................................................................................................................................................................	13
12.10	Reliance on Participant, Tables, Etc..........................................................................................................................................................................................................	13
12.11	Effect of Mistake..........................................................................................................................................................................................................................................	14
12.12	Headings.......................................................................................................................................................................................................................................................	14
12.13	Severability...................................................................................................................................................................................................................................................	14

ALLTEL CORPORATION

COMPREHENSIVE PLAN OF GROUP INSURANCE

ARTICLE I. NAME, EFFECTIVE DATE AND PURPOSE

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

(a)	Alltel Corporation Exclusive Provider Option Plan;

(b)	Alltel Health Maintenance Organizations Plan;

(c)	Alltel Corporation Preferred Provider Organization Plan;

(d)	Alltel Corporation Prescription Drug Plan;

(e)	Alltel Corporation Dental Care Plan;

(f)	Alltel Corporation Supplemental Life Insurance Plan;

(g)	Alltel Corporation Supplemental AD&D Plan;

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

(i)	Alltel Corporation Income Advantage Benefit Plan;

(j)	Alltel Corporation Dependent Care Plan;

(k)	Alltel Corporation Medical Reimbursement Plan;

(l)	Alltel Corporation Vision Care Plan;

(m)	Alltel Corporation Group Accident Plan;

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

(o)	Alltel Indemnity Plan;

(p)	Alltel Prior Insurance Plan; and

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

ARTICLE II. DEFINITIONS

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

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

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

2.03 "Company" means Alltel Corporation.

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

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

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

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

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

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

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

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

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

(b)	An individual who is working for a third party other than th

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