UNITED STATES
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Verizon Communications Inc.
(Name of Registrant as Specified In Its Charter)
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| Marc C. Reed Executive Vice President – Human Resources |
 Verizon Communications Inc. 140 West Street, 29th Floor New York, New York 10007 |
April 23, 2009
Dear Investor:
We recently sent you a letter describing key features of our executive compensation program. We want to advise you that we have recently decided to make the following changes as part of our goal of continuing to improve our program:
| • | To discontinue the practice of making an executive whole for tax liability related to the payments that the company makes to the executive to defray a portion of the premium under Verizon’s Executive Life Insurance Plan for employee participants beginning with the next premium that is due (which will be in 2010) and for those participants who retire after December 31, 2009; and |
| • | To provide that the current policy of permitting a Chief Executive Officer to use company aircraft for personal use following retirement will not apply to the current and any subsequent CEO of Verizon. |
Please call me if you have any questions.
Sincerely,
