ALLTEL CORP
AMENDMENT NO. 2 ALLTEL PROFIT-SHARING PLAN
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<DESCRIPTION>AMENDMENT NO. 2 ALLTEL PROFIT-SHARING PLAN
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<p align="right" style="color:black;margin:0in 0in .0001pt;text-align:right;text-indent:1.0in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">Exhibit (10)(l)(3)</font></b></p>

<p align="right" style="color:black;margin:0in 0in .0001pt;text-align:right;text-indent:1.0in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<p style="color:black;margin:0in 0in .0001pt;text-align:center;text-transform:uppercase;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;text-transform:none;">AMENDMENT NO. 2</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-align:center;text-transform:uppercase;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;text-transform:none;">TO</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-align:center;text-transform:uppercase;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;text-transform:none;">ALLTEL CORPORATION PROFIT-SHARING PLAN</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-align:center;text-transform:uppercase;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;text-transform:none;">(January 1, 2002 Restatement)</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">WHEREAS, ALLTEL Corporation (the &#147;Company&#148;) maintains the
ALLTEL Corporation Profit-Sharing Plan, as amended and restated effective
January 1, 2002 (the &#147;Plan&#148;); and</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">WHEREAS, the Company desires further to amend the Plan;</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">NOW THEREFORE, BE IT RESOLVED, that the Company hereby amends
the Plan in the respect hereinafter set forth:</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Effective as of March 22, 2003, a new Article XXIV is added
to the Plan to provide as follows:</font></p>

<p align="center" style="color:black;margin:0in 0in .0001pt 74.9pt;text-align:center;text-indent:0in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">ARTICLE XXIV</font></b></p>

<p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">SPECIAL PROVISIONS IN
CONNECTION WITH FIDELITY<br>
NATIONAL FINANCIAL, INC. TRANSACTION</font></b></p>

<p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:black;font-size:10.0pt;margin:0in 0in .0001pt 65.5pt;text-align:left;text-indent:-.65in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">24.01</font><font size="1" color="black" style="color:windowtext;font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><u><font color="black" style="color:windowtext;">Vesting and Distribution</font></u></p>

<p align="left" style="color:black;margin:0in 0in .0001pt 65.45pt;text-align:left;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt 65.45pt;text-align:left;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Notwithstanding any other provision of the
Plan to the contrary, a Participant who is employed by a Transferred Business
Company within the meaning of the Stock Purchase Agreement by and between
ALLTEL Corporation and Fidelity National Financial, Inc. dated as of January
28, 2003 (the &#147;SP Agreement&#148;) as of the Closing Date within the meaning of the
SP Agreement, who is a Continuing Business Employee within the meaning of the
SP Agreement, and who is no longer employed by any member of the Controlled
Group immediately following the Closing within the meaning of the SP Agreement
shall have a fully vested and nonforfeitable interest in his Separate Account
as of the Closing Date within the meaning of the SP Agreement and shall be
entitled to receive distribution of his Separate Account as soon as reasonably
practicable following the Closing Date within the meaning of the SP Agreement
or the date his application for distribution is filed with the Plan
Administrator, if later, in accordance with the provisions of Article XV.</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt 65.5pt;text-align:left;text-indent:-.65in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:black;font-size:10.0pt;margin:0in 0in .0001pt 65.5pt;text-align:left;text-indent:-.65in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">24.02</font><font size="1" color="black" style="color:windowtext;font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><u><font color="black" style="color:windowtext;">Compensation</font></u></p>

<p align="left" style="color:black;margin:0in 0in .0001pt 65.45pt;text-align:left;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt 65.45pt;text-align:left;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Notwithstanding the provisions of Section
1.07, the Compensation of any Employee who immediately prior to the first
payroll period beginning after March 22, 2003 is then</font></p>

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<p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt 65.45pt;text-align:left;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">indicated on Section 6.2(a) of the
Disclosure Schedule to the Stock Purchase Agreement by and between ALLTEL
Corporation and Fidelity National Financial, Inc. dated as of January 28, 2003
shall not include or take into account any amounts (that would otherwise be
Compensation) for payroll periods beginning after March 22, 2003.</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:black;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">IN WITNESS WHEREOF, the Company, by its duly authorized
officer, has caused this Amendment to be executed on this 14th day of March,
2003, to be effective as provided herein.</font></p>

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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ALLTEL CORPORATION</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Scott T. Ford</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Title:</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">President &amp; CEO</font></p>
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