Common use of Establishment Clause in Contracts

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical to the provisions of the Benefit Restoration Plan (the “Spinco Restoration Plan”).

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Group Accident Plan (the “Spinco Restoration Accident Plan”).

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Alltel Corporation Long Term Disability Plan (the “Spinco Restoration LTD Plan”).

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco EmployeesEmployees and Spinco Individuals, the provisions of which shall be substantially identical to the provisions of the Benefit Restoration Alltel Comprehensive Plan of Group Insurance, including provisions regarding qualified beneficiaries within the meaning of Section 607 of ERISA and retirees (the “Spinco Restoration Comprehensive Plan”).

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Adoption Assistance Plan (the “Spinco Restoration Adoption Plan”).

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco EmployeesIndividuals, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Income Advantage Plan (POP) (the “Spinco Restoration Flex Plan”).

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Special Insurance Plan for Former Allied Telephone Profit Sharing (the “Spinco Restoration Special Insurance Plan”).

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Severance Pay Plan (the “Spinco Restoration Severance Plan”).

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Educational Assistance Plan (the “Spinco Restoration Educational Plan”).

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Special Insurance Plan for Former Allied Telephone Profit Sharing (the “"Spinco Restoration Special Insurance Plan”").

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Group Accident Plan (the “"Spinco Restoration Accident Plan”").

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical to the provisions of the Benefit Restoration Plan (the “"Spinco Restoration Plan”").

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Alltel Corporation Long Term Disability Plan (the “"Spinco Restoration LTD Plan”").

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco EmployeesEmployees and Spinco Individuals, the provisions of which shall be substantially identical to the provisions of the Benefit Restoration Plan (the “Spinco Restoration Plan”).

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Severance Pay Plan (the “"Spinco Restoration Severance Plan”").

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Educational Assistance Plan (the “"Spinco Restoration Educational Plan”").

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco EmployeesIndividuals, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Income Advantage Plan (POP) (the “"Spinco Restoration Flex Plan”").

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco EmployeesEmployees and Spinco Individuals, the provisions of which shall be substantially identical to the provisions of the Benefit Restoration Plan (the “"Spinco Restoration Plan”").

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco Employees, the provisions of which shall be substantially identical similar to the provisions of the Benefit Restoration Adoption Assistance Plan (the “"Spinco Restoration Adoption Plan”").

Establishment. Prior to the Distribution Date, Spinco shall establish, or cause to be established, a plan for Spinco EmployeesEmployees and Spinco Individuals, the provisions of which shall be substantially identical to the provisions of the Benefit Restoration Alltel Comprehensive Plan of Group Insurance, including provisions regarding qualified beneficiaries within the meaning of Section 607 of ERISA and retirees (the “"Spinco Restoration Comprehensive Plan”").