UNITED STATES CELLULAR CORP
EX-10.6
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<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit 10.6</font></b></p>

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

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">FIRST
AMENDMENT</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">TO THE</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">UNITED
STATES CELLULAR CORPORATION</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EXECUTIVE
DEFERRED COMPENSATION INTEREST ACCOUNT PLAN</font></b></p>

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

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">WHEREAS,</font></b><font face="Times New Roman"> United
States Cellular Corporation (the &#147;Corporation&#148;) has adopted and maintains the
United States Cellular Corporation Executive Deferred Compensation Interest
Account Plan (Amended and Restated Effective January&nbsp;1, 2008) (the &#147;Plan&#148;)
for the benefit of its officers and directors;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">WHEREAS,</font></b><font face="Times New Roman"> pursuant to
Section&nbsp;8.1 of the Plan, the Senior Vice President of Human Resources of
the Corporation (the &#147;SVP&#151;HR&#148;) may amend the Plan at any time and for any
reason; and</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">WHEREAS,</font></b><font face="Times New Roman"> the SVP&#151;HR
desires to amend the Plan in certain respects.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">NOW, THEREFORE, BE IT RESOLVED,</font></b><font face="Times New Roman"> that
effective as of January&nbsp;1, 2009, the Plan hereby is amended as follows:</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">Section&nbsp;1.3
hereby is amended in its entirety to read as follows:</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section&nbsp;1.3.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160; </font><u><font face="Times New Roman">Effective
Date</font></u><font face="Times New Roman">.&#160; This amended and
restated Plan is effective January&nbsp;1, 2008 and shall govern all deferrals
of compensation under the Plan, including compensation deferred under the Plan
(whether pursuant to this plan document or an Executive Deferred Compensation
Agreement&#151;Interest Account) prior to the effective date hereof.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">The
definition of &#147;Key Employee&#148; set forth in Article&nbsp;2 hereby is deleted.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">The definition
of &#147;Plan Administrator&#148; set forth in Article&nbsp;2 hereby is amended in its
entirety to read as follows:</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;<u>Plan Administrator</u>&#148; means the
Senior Director of Compensation of the Company.&#160;
References herein to the Plan Administrator also shall include (i)&nbsp;the
SVP&#151;HR, to the extent that the SVP&#151;HR is undertaking administrative
responsibilities expressly assigned to the SVP&#151;HR pursuant to Article&nbsp;6
and (ii)&nbsp;any person or committee to whom the Plan Administrator has
delegated any of his or her responsibilities hereunder to the extent of the
delegation.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">Article&nbsp;2
hereby is amended to add thereto the following new definition of &#147;Specified
Employee&#148;:</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;<u>Specified Employee</u>&#148; shall have
the meaning set forth in the Section&nbsp;409A Specified Employee Policy of
Telephone and Data Systems,&nbsp;Inc. and its Affiliates,&#148; which policy hereby
is incorporated herein.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">Sections
3.3(b), 5.1, 5.2 and 5.5(a)&nbsp;hereby are amended to replace the term &#147;Key
Employee&#148; each time it appears therein with the term &#147;Specified Employee&#148;, and Section&nbsp;3.3(b)&nbsp;hereby
is amended to replace the term &#147;Key Employees&#148; set forth therein with the term
&#147;Specified Employees&#148;.</font></p>

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

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

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">Section&nbsp;3.3(c)&nbsp;hereby
is amended in its entirety to read as follows:</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(c)</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><u><font face="Times New Roman">Special
Transition Election</font></u><font face="Times New Roman">.&#160;
Notwithstanding the foregoing, Section&nbsp;5.6 or any other provision
of the Plan to the contrary, at a time determined by the Plan Administrator no
later than December&nbsp;31, 2008, a Participant shall be permitted to change
the Payment Date and form of payment of his or her Deferred Compensation
Account, subject to rules&nbsp;and procedures established by the Plan
Administrator and all requirements of section 409A of the Code and guidance
provided thereunder.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">The last
sentence of Section&nbsp;4.1 hereby is amended to replace the phrase &#147;last day
of the calendar month during&#148; set forth therein with the phrase &#147;pay date on&#148;.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">8.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">Section&nbsp;4.2
hereby is amended in its entirety to read as follows:</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section&nbsp;4.2.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160; </font><u><font face="Times New Roman">Crediting of
Interest</font></u><font face="Times New Roman">.&#160; On the last day of
each calendar month until all of a Participant&#146;s Deferred Compensation Account
has been paid (or forfeited pursuant to Section&nbsp;7.9), interest shall be
credited to the balance of the Participant&#146;s Deferred Compensation Account; <u>provided</u>,
<u>however</u>, that for this purpose the balance of the Participant&#146;s Deferred
Compensation Account shall not include any Deferred Compensation credited to
such account during the calendar month then ending.&#160; Such interest shall be compounded monthly and
computed at a rate equal to one-twelfth (1/12) of the sum of (i)&nbsp;the
average twenty (20) year Treasury Bond rate of interest (as published on the
U.S. Department of Treasury website for the last business day of the preceding
calendar month) plus (ii)&nbsp;1.25 percentage point.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">9.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">The
penultimate sentence of Section&nbsp;5.5(a)&nbsp;hereby is amended to replace
the phrase &#147;at the time determined by the Company within sixty (60) days after
the Plan Administrator&#146;s approval of such request&#148; with the phrase &#147;as soon as
practicable following such approval, but in no event later than sixty (60) days
after the occurrence of the Unforeseeable Emergency&#148;.</font></p>

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

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

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

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">10.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">Section&nbsp;6.3
hereby is renumbered as Section&nbsp;6.4 and Article&nbsp;6 hereby is amended
to add thereto the following new Section&nbsp;6.3:</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section&nbsp;6.3.</font><font size="1" face="Times New Roman" style="font-size:8.5pt;">&#160;&#160;&#160;&#160; </font><u><font face="Times New Roman">Statute of
Limitations for Actions under the Plan</font></u><font face="Times New Roman">.&#160; Except for actions to which any statute of
limitations prescribed by ERISA applies, (a)&nbsp;no legal or equitable action
relating to a claim for benefits under section 502 of ERISA with respect to the
Plan may be commenced later than one (1)&nbsp;year after the claimant receives
a final decision from the SVP&#151;HR in response to the claimant&#146;s request for
review of an adverse benefit determination (or, if later, one (1)&nbsp;year
after the effective date of this provision, which is January&nbsp;1, 2009) and (b)&nbsp;no
other legal or equitable action involving the Plan may be commenced later than
two (2)&nbsp;years after the date the person bringing the action knew, or had
reason to know, of the circumstances giving rise to the action (or, if later,
two (2)&nbsp;years after the effective date of this provision, which is January&nbsp;1,
2009).&#160; This provision shall not bar the
Plan or the Plan Administrator from recovering, in accordance with section 409A
of the Code or other applicable law, overpayments of benefits or other amounts
incorrectly paid to any person under the Plan at any time or bringing any legal
or equitable action against any party.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:10.5pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">IN WITNESS WHEREOF,</font></b><font face="Times New Roman"> the
undersigned has executed this First Amendment as of this
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
day of December, 2008.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:10.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <td width="2%" valign="top" style="padding:0in .7pt 0in .7pt;width:2.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Jeffrey J. Childs</font></p>
  </td>
 </tr>
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  <td width="47%" valign="top" style="padding:0in .7pt 0in .7pt;width:47.76%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0in .7pt 0in .7pt;width:2.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0in .7pt 0in .7pt;width:49.76%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Vice President
  of Human Resources</font></p>
  </td>
 </tr>
</table>

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<p style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">SIGNATURE
PAGE TO <br>
FIRST AMENDMENT TO THE <br>
UNITED STATES CELLULAR CORPORATION <br>
EXECUTIVE DEFERRED COMPENSATION INTEREST ACCOUNT PLAN </font></b></p>

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

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

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

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