EXHIBIT 10ss


Adoption of Bell Atlantic Senior Management Flexible Spending Perquisite
Account, effective January 1, 1998, and termination of Bell Atlantic Personal
Financial Services Program


On August 14, 1997, the Human Resources Committee ("HRC") of the Board of
Directors of Bell Atlantic adopted a new Bell Atlantic Senior Management
Flexible Perquisites Program (the "Program") in lieu of perquisites formerly
provided under the Bell Atlantic Senior Management Personal Financial Services
Program and under certain other perquisite programs including the program of
cash allowances (sometimes referred to as the "car allowance program") for
Senior Managers. The Program was phased in during the period from August through
December of 1997, during a transition period which coincided with the phase out
of the prior programs, which were terminated as of December 31, 1997, with
respect to active Senior Managers. The Program applies to all Senior Managers of
Bell Atlantic and its affiliated companies, including without limitation those
Senior Managers who were formerly employed by NYNEX Corporation or its
subsidiaries.

The new Program provides (a) monthly cash allowances in lieu of the automobile
allowances and certain other cash allowances formerly available to Senior
Managers, and (b) quarterly reimbursements of actual expenses (up to stated
dollar limits) for financial planning, tax preparation and estate planning, in
accordance with the following schedule of annualized amounts:

 
                                            Reimbursement     Maximum
                                 Allowance      Limit      Annual Amount
     Chief Executive Officer:     $18,000      $18,000        $36,000
     Chief Operating Officer:     $18,000      $18,000        $36,000
     Band 1 Senior Manager:       $15,000      $15,000        $30,000
     Band 2 Senior Manager:       $12,000      $12,000        $24,000
     Band 3 Senior Manager:       $ 9,000      $ 9,000        $18,000
     Band 4 Senior Manager:       $ 6,000      $ 2,000        $ 8,000

The Bell Atlantic Personal Financial Services Program will continue to be
administered for Senior Managers who retired prior to August 14, 1997, until the
limited benefits under that program are exhausted for those prior retirees.