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                           Before the
                Federal Communications Commission
                     Washington, D.C. 20554


In the Matter of                 )
                                )
AT&T Corp.,                      )
                          Com-   )
plainant,                        )
                                )    File No. EB-04-MD-010
v.                               )
                                )
BellSouth Telecommunications,    )
Inc., 
                         Defen-
dant.


                  MEMORANDUM OPINION AND ORDER

 Adopted:  December 8, 2004      Released:  December 9, 2004

By the Commission:
                        Table of Contents
                                                       para. no.
I.   INTRODUCTION                                       1        
II.  BACKGROUND                                                  
A.   The Parties and Market Context                     2        
     B.   The Transport Savings Plan - History and Operation     
8
     C.   AT&T's Complaint                                     17
III. DISCUSSION
     A.   BellSouth's TSP Violates Sections 272(c)(1) and 
272(e)(3)                                               18  
          of the Act by Discriminating in Favor of BellSouth Long 
Distance.
          1.   The TSP's disproportional discounts      22
               discriminate in favor of BellSouth Long Distance, 
               in  
               violation of section 272.
          2.   The TSP's 90% commitment requirement                 
               34
               discriminates in favor of BellSouth Long Distance, 
               in
               violation of section 272.
     B.   Neither the Statute of Limitations nor Equitable 
Estoppel  44
          Bars AT&T's Complaint. 

     C.   The Discrimination Caused by the TSP Is Appropriately  
          52
          Redressed Through Removal of the Evergreen Provision 
          and, 
          After a Reasonable Period, Termination of the TSP. 
     D.   AT&T's Claims Against the PSIP Are Denied.                
          58
IV.  ORDERING CLAUSES                                   59







I.   INTRODUCTION

  1.   In this Order, we partially grant and otherwise dismiss 
or deny the claims alleged in the formal complaint1 that AT&T 
Corp. Inc. (``AT&T'') filed against BellSouth Telecommunications, 
Inc. (``BellSouth'') under section 208 of the Communications Act 
of 1934, as amended (``the Act'').2  Briefly, AT&T's complaint 
alleges that two of BellSouth's optional tariff discount plans 
for special access services, the Transport Savings Plan (``TSP'') 
and the Premium Service Incentive Plan (``PSIP''), violate 
sections 201(b), 202(a), and 272 of the Act3 because they lack 
cost justification, impede the development of facilities-based 
competition in the BellSouth region, and discriminate in favor of 
BellSouth's interexchange affiliate.  We find that BellSouth's 
TSP discriminates in favor of BellSouth's interexchange 
affiliate, BellSouth Long Distance, Inc. (``BellSouth Long 
Distance''), in violation of section 272.  In light of this 
finding, and because the remedy we apply under section 272 grants 
to AT&T all the relief it would be due under sections 201(a) and 
202(b), we dismiss without prejudice AT&T's claims alleging that 
the TSP violates sections 201(b) and 202(a).  In addition, we 
deny all of AT&T's claims concerning the PSIP.4

II.  BACKGROUND

     A.The Parties and Market Context

  2.   AT&T offers telecommunications services, including 
interexchange and local exchange services.5  AT&T purchases 
special access services from BellSouth.6

  3.   BellSouth is an incumbent local exchange carrier 
(``incumbent LEC'') and a Bell Operating Company (``BOC'') within 
the meaning of sections 3(4) and 251(h) of the Act.7  BellSouth 
provides local exchange, exchange access, special access, and 
other telecommunications services in a nine-state service area.8  

  4.   BellSouth Long Distance is a corporate affiliate of 
BellSouth that provides retail interexchange services.9  Created 
in 1996, BellSouth Long Distance first obtained operational 
authority under section 271 of the Act, 47 U.S.C. §271, in May 
2002.10  Like AT&T, BellSouth Long Distance purchases special 
access services from BellSouth and uses those services as inputs 
for its retail interexchange services.11

  5.   Special access is a service that provides a dedicated 
connection between two points.12  Special access customers run 
the gamut from telecommunications carriers and information 
service providers to all types of businesses in every segment of 
the economy.13  For example, special access is purchased (by end 
user customers or by interexchange carriers) to connect end user 
locations that generate large volumes of long distance traffic to 
an interexchange carrier's network.14  Similarly, special access 
is purchased by wireless carriers to connect their radio towers 
to their mobile switching centers, and by various carriers to 
connect their networks to particular tandem or end office 
switches on the incumbent carrier's network.15  Special access is 
also purchased by Internet service providers, other information 
service providers, and end user customers to obtain dedicated 
connections between specific points.16 

  6.   AT&T and its interexchange and local exchange competitors 
purchase special access to facilitate their provision of retail 
communications services.17  Certain retail data and voice 
services that AT&T provides to large and medium-sized 
enterprises, and long distance voice services that AT&T provides 
to small businesses and residential consumers, use BellSouth's 
special access services.18  AT&T also purchases special access 
from BellSouth to provide retail voice and other services as a 
local carrier to businesses and consumers.19  End users, 
including AT&T, also purchase BellSouth's special access services 
for their own telecommunications requirements.20

  7.   BellSouth provides its interstate special access services 
pursuant to its Tariff FCC No. 1.21  In addition to its basic 
rates for special access services, BellSouth offers various 
optional discount plans to customers that are willing to make 
various commitments with respect to their purchases of 
BellSouth's special access services.22  One such plan is the 
Transport Savings Plan, i.e., the TSP.       

     B.The Transport Savings Plan - History and Operation

  8.   BellSouth filed the TSP on March 22, 1999.23  Although 
AT&T and MCI WorldCom (``MCI'') both objected to the TSP,24 
Commission staff found that their objections did not ``present[ ] 
compelling arguments that [the] transmittal[ ] [is] so patently 
unlawful as to require rejection,''25 and the TSP became 
effective April 6, 1999, without suspension or investigation.26  

  9.   The TSP is an optional tariff volume discount plan for 
special access services.27  It is primarily an ``overlay'' plan, 
meaning that it may function in combination with other BellSouth 
special access discount plans, and provides incremental discounts 
beyond those available under those other plans.28  Except for the 
PSIP, the TSP is BellSouth's only special access plan that offers 
volume discounts.29  

  10.   The discount level of the TSP varies according to two 
factors:  the customer's volume (or revenue) band, and the year 
in the plan.30  For example, a customer whose Committed Volume 
Level is in the $3 million - $10 million revenue band (the lowest 
volume band) earns a discount of 1% in the first year of its TSP 
term (to a maximum of 3% in year 5 and any extension year), while 
a customer whose Committed Volume Level is in the $500 million - 
$600 million revenue band earns a discount of 5% in the first 
year of its TSP term (to a maximum of 12% in the fifth of its 
five years and any extension year), above and beyond the 
discounts earned in other BellSouth (non-volume-based) plans.31  
The TSP's discounts apply not just to the Committed Volume Level, 
but also to any eligible purchases above that Level.32

  11.   In order to qualify for the TSP, a customer initially 
had to agree to commit for five years to buy special access 
services from BellSouth in annual amounts equal to at least 90% 
of its purchases from BellSouth in the six months immediately 
prior to its subscription to the plan, annualized (the customer's 
``Committed Volume Level'').33  If the customer does not meet its 
Committed Volume Level in a particular period, it must pay 
certain shortfall charges;34 if it leaves the TSP before the 
plan's scheduled end, the customer must pay certain termination 
charges.35  At the end of the five-year term, TSP customers have 
the option to invoke the ``evergreen'' provision and extend the 
TSP in one-year increments,36 which enables them to continue the 
plan perpetually.  A customer extending for another year must 
maintain or increase its Committed Volume Level.37 

  12.   The TSP allows a customer to adjust its Committed Volume 
Level upward but not downward.38  As originally filed, however, 
the TSP permitted a customer the possibility of establishing a 
lower Committed Volume Level by (i) terminating its subscription 
early or allowing its 5-year term to lapse; (ii) waiting six 
months; (iii) re-subscribing to the TSP, and (iv) obtaining a new 
Committed Volume Level, based on the greater of 90% of its 
qualifying revenues or its selected volume band.39  As discussed 
below,40 BellSouth subsequently amended the TSP to eliminate that 
possibility.  

  13.  [Confidential Information regarding the identity,  number, 
and  relative  size  of  TSP  subscribers,  including  AT&T   and 
BellSouth Long Distance]. 

  14.  [Confidential  Information   regarding  AT&T's   Committed 
Volume Level and the timing of AT&T's TSP subscribership].  

  15.  BellSouth Long Distance subscribed to the TSP beginning 
April 19, 2001.41  Within a matter of months, BellSouth Long 
Distance upgraded its Committed Volume Level to $10 million on 
October 23, 2001.42  

  16.   On June 24, 2004, BellSouth filed an amendment to the 
TSP that closed the plan to new subscribers.43  Under this 
amendment, current TSP customers may continue in the TSP through 
the remainder of their terms, and may continue indefinitely to 
extend their subscriptions in one-year increments at their 
current Committed Volume Levels or higher.44  Current customers, 
however, can no longer allow their terms to lapse, wait six 
months, and re-subscribe at a lower Committed Volume Level.45

     C.   AT&T's Complaint

  17.   On July 1, 2004, AT&T filed the instant Complaint.  In 
brief, AT&T alleges that:  (1) the TSP is unlawfully 
discriminatory, in violation of section 272 of the Act, because 
it provides volume discounts to BellSouth Long Distance that are 
neither cost-based nor proportional to the discounts available to 
BellSouth Long Distance's larger competitors;46 (2) the TSP is 
unjust and unreasonable, in violation of section 201(b) of the 
Act, because it facilitates anticompetitive conduct and non-
market-based pricing;47 and (3) the TSP discriminates 
unreasonably, in violation of section 202(a) of the Act, because 
it unreasonably restricts the availability of volume discounts, 
offers different prices and terms for like services without 
reasonable justification, and unreasonably seeks to improve the 
competitive position of smaller carriers.48  

III. DISCUSSION     

     A.   BellSouth's TSP Violates Sections 272(c)(1) and 
272(e)(3) of the Act                    by Discriminating in 
Favor of BellSouth Long Distance.

  18.   AT&T alleges that BellSouth's TSP violates sections 
272(c)(1) and 272(e)(3) of the Act by discriminating in favor of 
BellSouth's interexchange affiliate, BellSouth Long Distance.49  
To support its allegations, AT&T relies on BellSouth's own 
description of the operation and purposes of the TSP.50  
Specifically, BellSouth states that the TSP was designed and 
operates to provide to relatively low-volume customers, including 
BellSouth Long Distance, larger discounts than would be available 
under a plan whose discounts were more closely proportional to 
volume; concomitantly, BellSouth states that the TSP was designed 
and operates to provide to relatively high-volume customers, 
including AT&T, smaller discounts than would be available under a 
plan whose discounts were more closely proportional to volume.51  
In AT&T's view, these BellSouth statements prove that the TSP 
creates a ``class of favored customers'' that includes BellSouth 
Long Distance, in violation of section 272.52  For the following 
reasons, we agree with AT&T.  

  19.   Section 272 provides, in pertinent part:

     272(c)(1):  In its dealings with its affiliate . . 
          . a Bell operating company . . . may not 
          discriminate between that . . . affiliate and 
          any other entity in the provision or 
          procurement of goods, services, facilities, 
          and information, or in the establishment of 
          standards.53

     272(e)(3):  [A Bell operating company] shall 
          charge [its] affiliate . . . or impute to 
          itself . . . an amount for access to its 
          telephone exchange service and exchange 
          access that is no less than the amount 
          charged to any unaffiliated interexchange 
          carriers for such service.54

The Commission has discussed and interpreted section 272 in a way 
that provides significant clarity here.55  As its plain language 
indicates, section 272 ``establishes an unqualified prohibition 
against discrimination by a BOC in its dealings with its section 
272 affiliate and unaffiliated entities.''56  In fact, section 
272 ``impos[es] a flat prohibition against discrimination more 
stringent than the bar on `unjust and unreasonable' 
discrimination contained in section 202 of the Act.  In short, 
the BOCs must treat all other entities in the same manner in 
which they treat their section 272 affiliates.''57  In other 
words, section 272 requires, ``at a minimum,'' that the BOC  
``must provide to unaffiliated entities the same goods, services, 
facilities, and information it provides to its section 272 
affiliate at the same rates, terms, and conditions.''58  The 
Commission further recognizes that even a facially neutral 
practice may have an unlawfully discriminatory impact under 
section 272.  For example, ``a BOC may have an incentive to offer 
tariffs that, while available on a nondiscriminatory basis, are 
in fact tailored to its affiliate's specific size, expansion 
plans, or other needs.''59

  20.   Applying those principles to volume and term discounts, 
the Commission has concluded that a BOC may offer such discounts 
to its interexchange affiliate, as long as the BOC makes such 
discounts ``available on a nondiscriminatory basis to all 
unaffiliated interexchange carriers.''60  That is because ``price 
differences, such as volume and term discounts, when based upon 
legitimate variations in cost, are permissible. . . .''61  
Accordingly, a BOC accused of offering a volume discount that 
allegedly violates section 272 ``may demonstrate, among other 
things, that rate differentials between the section 272 affiliate 
and unaffiliated entity reflect differences in cost. . . . 
[W]here costs differ, rate differences that accurately reflect 
those differences are not unlawfully discriminatory.''62

  21.   AT&T's allegations that BellSouth's TSP violates section 
272 fall into two general areas:  (i) the discount levels 
themselves discriminate in favor of BellSouth Long Distance, and 
(ii) the 90% commitment requirement discriminates in favor of 
BellSouth Long Distance.  We consider each of these allegations 
below.

          1.   The TSP's disproportional discounts discriminate 
in favor                           of BellSouth Long Distance, in 
violation of section 272.

  22.  In general, the Commission has looked favorably upon 
tariffed volume discount plans where, as for special access 
services, volume and cost appear to have a fairly direct, inverse 
relationship that reflects the economies and efficiencies gained 
as volumes increase.63  Accordingly, the volume discounts 
contained in typical federal tariffs are significantly linear, 
i.e., the discounts rise in close proportion to the rise in 
volume, reflecting the ever-diminishing per-unit costs of 
providing service in increasingly higher volumes.64

  23.  BellSouth points out that the TSP is not a typical, 
proportional volume discount plan.65  Specifically, BellSouth 
asserts that it designed the TSP's discounts to be somewhat 
disproportional to volume, in order to achieve BellSouth's stated 
goal of providing more substantial discounts to a broader range 
of BellSouth's customers than would be possible under a 
proportional volume discount plan; this, in turn, enhances the 
competitiveness of smaller carriers more than a proportional 
volume discount plan would do.66  As a result, the relationship 
of the TSP's discounts to volume is far from linear, and the 
discounts skew substantially in favor of relatively low-volume 
customers, such as BellSouth Long Distance, and substantially 
against relatively high-volume customers, such as AT&T and 
[Confidential Information identifying another TSP customer]. 67   

  24.  BellSouth quantifies this skewing effect by comparing the 
discounts provided by the TSP with the discounts that would be 
provided by a proportional volume and term discount plan.68  For 
example, as shown in the table below, comparing the TSP's fifth-
year discounts with discounts calculated under a more directly 
proportional plan, the TSP discount is 43 times higher (3.0% 
versus .07%) for volumes of $3 million - $10 million; some 21 
times higher (5% versus .24%) for volumes of $10 million -$100 
million ([Confidential Information regarding specific TSP 
customer]); almost four times higher (9.0% versus 2.40%) for 
volumes of $100 million - $300 million; about a third higher 
(10.0% versus 7.2%) for volumes of $300 million - $500 million; 
and some 15% lower (12.5% versus 14.4%) for volumes over $600 
million.69  





                 Comparison of Discount Levels70
Customer size (in      under TSP (year          under 
eligible revenues)            5)             proportional 
                                           volume discount 
                                                 plan
$3 - $10 million          3%                  0.07%
$10 - $100 million        5%                  0.24%
$100     -     $300       9%                  2.40%
million
$300     -     $500      10%                  7.20%
    million
$500     -     $600      12%                  12.00%
    million
over $600 million        12.5%                14.40%

  25.  These substantial boosts to the discount levels available 
to relatively small carriers under the TSP benefit such carriers 
not only in absolute terms, but also in relation to their larger 
competitors.  Specifically, the discount percentages available to 
relatively small carriers are much closer in amount to the 
discount percentages available to relatively large carriers.71  
For example, under a more proportional discount plan, a carrier 
with volume in the $10 million - $100 million range would receive 
a discount (in the fifth year) of 0.24%, which is almost 12 
percentage points less than (or 1/50 of) the discount a carrier 
with volume in the $500 million - $600 million range would 
receive, i.e., 12%.  By contrast, under the TSP, that same small 
carrier receives a discount (in the fifth year) of 5%, which is 
only 7 percentage points less than (or almost ½ of) the discount 
received by the large carrier, i.e., 12%.72  Thus, the TSP favors 
relatively small carriers by substantially reducing the "discount 
differential" between small and large carriers that would occur 
in a closely proportional volume discount plan.73 
  26.  Moreover, the TSP's volume band structure increases its 
discriminatory impact.  The TSP's relatively narrow bands at 
lower volumes, and relatively wide bands at higher volumes, 
particularly serve to benefit a quickly growing customer such as 
BellSouth Long Distance.74  In addition, the TSP's relatively 
wide volume bands at higher volumes render its discounts even 
less reflective of any volume-based cost differences.  For 
example, a carrier with a little over $100 million in volume 
receives the same discount as a carrier with almost three times 
that volume (i.e., almost $300 million).  Thus, as compared to a 
volume discount plan more reflective of cost differences, the 
TSP's wide ``stair-steps'' favor smaller carriers over larger 
carriers within the same wide bands (and [Confidential 
Information identifying a potential customer in this band]).75

  27.  In sum, the TSP accomplishes exactly what BellSouth 
states it was designed to do:  it provides relatively low-volume 
customers, such as BellSouth Long Distance, with far greater 
discounts than would be available under a strictly proportional 
plan, both in absolute terms and in comparison to the discounts 
provided to relatively high-volume customers, such as AT&T.  In 
turn, as BellSouth acknowledges, the TSP enhances the 
competitiveness of relatively low-volume customers, such as 
BellSouth Long Distance, vis-à-vis relatively high-volume 
customers, such as AT&T.  

  28.  BellSouth proffers no cost justification for the non-
proportional relationship between the TSP's discounts and the 
volumes to which those discounts apply.  In particular, BellSouth 
does not argue that its costs decrease in anything other than 
fairly close proportion to increases in volume, or that its 
savings rise with increases in volume at low levels, then dip (or 
rise more slowly) as volumes increase further.  BellSouth simply 
asserts, instead, that the TSP's substantial departure from the 
typical, proportional volume discount structure is a reasonable 
means to achieve laudable goals:  spreading ``meaningful'' 
discounts across its entire customer base,76 and ``leveling the 
playing field'' a bit.

  29.  BellSouth's own description of the operation of the TSP 
reveals the TSP's unlawfulness under section 272 of the Act.  The 
TSP's discounts substantially favor BellSouth Long Distance and 
substantially disfavor BellSouth Long Distance's larger 
competitors in a manner that appears to lack any cost basis.  
Section 272 ``flatly'' forbids such discrimination.

  30.  According to BellSouth, in other contexts, the Commission 
and courts have found practices that favored smaller customers to 
be reasonable.77  BellSouth's assertion, even if accurate,78 is 
irrelevant in the unique context of section 272.  As previously 
stated, section 272 imposes an ``unqualified prohibition'' on BOC 
discrimination that favors the BOC's affiliate, regardless of 
whether the discrimination is arguably reasonable.79  Likewise, 
the fact that several relatively small customers other than 
BellSouth Long Distance also benefit from the TSP's skewed 
discounts does not shield the TSP from section 272's reach; 80 
section 272's prohibition on discrimination favoring a BOC 
affiliate is ``flat,'' ``unqualified,'' and ``stringent,'' and 
thus permits no exception for conduct that happens to benefit 
certain non-affiliates, as well.81  Similarly, the fact that 
BellSouth Long Distance has, thus far, received far fewer dollars 
in TSP discounts than many other carriers82 is beside the point.  
The point under section 272 is that BellSouth Long Distance has 
received far more than a de minimis dollar amount in discounts 
above what it would have received in the absence of the TSP's 
discriminatory rates; and, but for our ruling today, the 
difference between the total amount of discount dollars received 
by BellSouth Long Distance and the total amount received by its 
larger competitors would surely shrink over time, as BellSouth 
Long Distance's volumes and time of participation in the plan 
grew - even assuming those larger competitors could maintain 
their participation in the TSP.  

  31.  Finally, we reject BellSouth's assertion that, as long as 
the TSP provides higher discounts for higher volumes, the 
discounts need not be closely proportional to volume, because the 
TSP allegedly serves reasonable business goals.83  BellSouth 
argues that the Commission should not unduly straight-jacket 
carriers' flexibility to devise volume discounts to meet the 
particular competitive needs of specific markets.84  In 
BellSouth's words, "[i]t cannot be the case...that Section 272 
imposes a blanket, strict cost justification standard on volume 
discounts, prohibiting BOCs in every instance from softening the 
advantage they confer on larger customers, simply because the BOC 
affiliate falls within the class of customers who benefit from a 
departure from strictly linear discounts."85

  32.  BellSouth's argument that section 272 does not require 
strict linear proportionality has some force.  Here, however, our 
determination that the TSP violates section 272 rests on more 
than just the absence of strictly proportional discounts.  
Specifically, on these facts, we find that:  (i) when challenged 
with this allegation of discrimination, BellSouth has 
acknowledged the disproportionality, but has proffered no cost 
justification for it; (ii) the discounts depart dramatically from 
a linear relationship to volume; (iii) the TSP produces a large, 
disproportionate benefit to BellSouth's affiliate, BellSouth Long 
Distance; and (iv) by BellSouth's own admission, the 
disproportionate nature of the discounts derives not from the 
discount structure alone, but from the discount structure in 
combination with the 90% commitment requirement - a requirement 
that is itself unlawful under section 272, as we explain, infra.  
Thus, this Order does not preclude disproportional special access 
volume discounts per se; we merely reaffirm the Commission's 
prior finding that a BOC charged with discrimination in violation 
of section 272 may defend its challenged tariff by, inter alia, 
providing a cost showing that justifies the rates and 
practices.86  Here, the disproportionality is very significant,87 
yet BellSouth has not attempted to cost-justify it.88

  33.  We note that, although the Commission has, in fact, 
allowed LECs a substantial amount of discretion in their creation 
of volume discounts,89 and has in certain contexts removed the 
requirement that such discounts be supported ab initio by cost 
justification,90 the Commission has never allowed such discretion 
to produce discrimination favoring a BOC's affiliate.91  In 
addition, the Commission orders granting flexibility and allowing 
discretion in the creation of volume discounts concerned the 
reasonableness of volume discounts under sections 201(b) and 
202(a),92 whereas in the 272 context the Commission has focused 
on the unqualified avoidance of discrimination, and has 
emphasized the primacy of cost-based pricing as a defense to an 
alleged violation.93  In fact, even in contexts not involving 
section 272, the Commission has reiterated the need to avoid 
departures from cost that foster anti-competitive 
discrimination.94

          2.   The TSP's 90% commitment requirement discriminates 
in                            favor of BellSouth Long Distance, 
in violation of section 272.
      
  34.  Although we have found the TSP's disproportional 
discounts to be unlawful, we cannot decline to evaluate also the 
TSP's 90% commitment requirement.  Indeed, BellSouth urges us to 
view the TSP as a whole, and that the TSP's 90% commitment 
requirement and the discount structure are inseparable.  
Specifically, BellSouth states that, but for the TSP's 90% 
commitment requirement, BellSouth could not and would not have 
skewed the TSP's discounts in favor of smaller customers 
(including BellSouth Long Distance).95  

  35.  This statement by BellSouth demonstrates the unlawfulness 
of the 90% commitment requirement under section 272.  As just 
explained above, we conclude that the TSP's discounts 
discriminate unlawfully under section 272.  It follows, 
therefore, that the TSP's 90% commitment requirement is likewise 
unlawful under section 272, as an inextricable component of the 
discriminatory effect.

  36.  Furthermore, AT&T alleges that the TSP's 90% commitment 
requirement, in itself, violates section 272 by favoring smaller, 
growing customers, such as BellSouth Long Distance, over larger, 
established customers, such as AT&T.96  AT&T adds that 
BellSouth's recent closure of the TSP to all but existing 
customers exacerbates this discrimination by precluding some 
existing and potential competitors of BellSouth Long Distance 
from obtaining the higher discounts that BellSouth Long Distance 
enjoys.97  AT&T also contends that the TSP's evergreen provision 
further exacerbates the discrimination by allowing BellSouth Long 
Distance to maintain its access to the higher discounts 
indefinitely.98  For the following reasons, we agree with AT&T 
that the 90% commitment requirement has unlawful flaws under 
section 272, independent of its relationship to the skewed 
discount levels.

  37.  In certain material ways the TSP's 90% commitment 
requirement resembles a so-called ``growth discount,'' which the 
Commission has consistently rejected.99  A growth discount is a 
pricing plan under which an incumbent LEC offers either (i) 
reduced per-unit access service prices to customers that commit 
to purchase a certain percentage above their past usage, or (ii) 
reduced prices based on growth in traffic placed over the 
incumbent LEC's network.100  The Commission has stated that such 
``[g]rowth discounts violate [section 272] because they offer 
reduced prices based on growth in interexchange traffic, and they 
therefore create `an artificial advantage for BOC long distance 
affiliates with no subscribers, relative to existing IXCs and 
other new entrants.'''101  In other words, growth discounts 
unlawfully discriminate in favor of BOC affiliates, ``because BOC 
affiliates will begin with existing relationships with end users, 
name recognition, and no subscribers, [and thus] they will grow 
much more quickly than existing IXCs and other new entrants. . . 
.''102  This unique capacity for expansion appears to place BOC 
affiliates in a unique position to qualify for and benefit from 
growth discounts.

  38.  Similarly here, given BellSouth Long Distance's rapid and 
substantial growth,103 and that much of its future growth will 
likely derive from business won from existing competitors rather 
than from new demand,104 the 90% commitment requirement 
unlawfully favors BellSouth Long Distance over its established 
competitors under section 272.105  Specifically, BellSouth Long 
Distance will continue to qualify readily for the TSP's discounts 
throughout its five-year term and as the annual renewal periods 
arrive; meanwhile, BellSouth Long Distance's established 
competitors will likely come to lack the volume needed to qualify 
for renewing the TSP, or incur significant shortfall penalties, 
as they lose business to BellSouth Long Distance or others.  In 
addition, Bell South Long Distance's ``headroom,'' i.e., the 
excess of its total qualifying volume over its Committed Volume 
Level, [Confidential Information regarding BellSouth Long 
Distance's headroom]; at the same time, even established 
competitors who continue to qualify for renewing the TSP will 
likely experience diminishing headroom and, thus, diminishing 
flexibility in how they manage that traffic, as they lose 
business to BellSouth Long Distance or others. 106  Moreover, 
BellSouth's recent limitation on the TSP's availability 
exacerbates the foregoing effects, because existing TSP customers 
whose volumes are stagnant or declining no longer have the option 
of allowing their terms to lapse, waiting six months, and then 
re-subscribing at a lower Committed Volume Level.107  Therefore, 
even though the TSP does not require a customer to grow in order 
to obtain discounts, the TSP still favors the predictably fast 
and substantial growth of BellSouth Long Distance, in violation 
of section 272.108

  39.  BellSouth argues that it could not have designed the 90% 
commitment requirement in order to favor BellSouth Long Distance, 
because BellSouth filed the TSP in April 1999, whereas BellSouth 
Long Distance did not subscribe to the TSP until 2001, and did 
not obtain authorization to start providing service until 
2002.109  BellSouth's argument is unavailing.  As described 
above, liability under section 272 hinges on effect, not intent 
(although evidence of intent might be probative of effect).  
Thus, whether BellSouth designed the TSP intentionally to benefit 
BellSouth Long Distance is irrelevant.110  In any event, 
BellSouth created BellSouth Long Distance in 1996; BellSouth had 
twice applied for authority to provide long distance service by 
April 1999; and obtaining authority to provide long distance 
authority was a principal ``carrot'' for the BOCs in the 1996 
Act.  Therefore, BellSouth's assertion that it designed the TSP 
without BellSouth Long Distance in mind is unpersuasive.

  40.  BellSouth maintains that the 90% commitment requirement 
is cost-justified because it facilitates network utilization and 
planning and ensures recovery of costs incurred to build and 
maintain facilities for each TSP customer.111  The Commission has 
never before adopted this customer-retention theory of cost 
justification.  Carried to its logical conclusion, this theory 
would ``justify'' a 100% commitment requirement.  We need not 
approve or reject this theory per se, however, because BellSouth 
has provided no actual evidence that it has not already recovered 
its facilities costs or cannot recover its facilities costs 
through means other than discriminating in favor of BellSouth 
Long Distance.  In other words, even assuming, arguendo, that 
BellSouth's theory could prevail, it fails here for lack of 
proof. 

  41.  Finally, BellSouth contends that the 90% commitment 
requirement (as well as the skewed discount levels) cannot 
violate section 272, because the TSP is available to all existing 
customers on the same terms.112  Even assuming, arguendo, that 
the TSP is facially neutral, BellSouth's contention lacks merit, 
because it assumes incorrectly that facial neutrality equates to 
lawfulness.  We must examine the actual effect of the tariff's 
terms to determine whether unlawful discrimination exists.  As 
the Commission has recognized, ``a BOC may have an incentive to 
offer tariffs that, while available on a non-discriminatory 
basis, are in fact tailored to its affiliate's specific size, 
expansion plans, or other needs.''113  Indeed, the Commission has 
rejected growth discounts under section 272, even though such 
discounts appeared in the context of a facially neutral 
tariff.114  The TSP is likewise unlawful, even assuming it 
appears in the context of a facially neutral tariff, for all of 
the reasons stated above.

  42.  Similarly, though BellSouth asserts that it recently 
closed the TSP to new customers to address AT&T's concerns,115 
and that AT&T cannot logically claim additional injury from this 
limitation on the very plan it attacks as discriminatory,116 in 
fact the discriminatory impact of the TSP is exacerbated by both 
the TSP's evergreen provision and its newly limited availability, 
singly and in combination.  First, the evergreen provision 
continues indefinitely the discount benefits for any current 
customer that can maintain its commitment level.117  As discussed 
herein, that effect favors small and growing companies, including 
BellSouth Long Distance, over BellSouth Long Distance's larger 
competitors.  Thus, over time, BellSouth Long Distance will have 
a growing edge over its larger competitors.  Moreover, the 
absence of the TSP as an option for those who are currently not 
TSP customers creates a perpetual advantage for BellSouth Long 
Distance over those customers, because the TSP's overlay 
discounts exceed all other discounts available to those 
customers.  In addition, the recent closure of TSP to ``new'' 
customers deprives even existing customers of an option they had 
previously:  terminating their terms or allowing their terms to 
lapse, waiting six months, and then re-subscribing to the TSP at 
a lower Committed Volume Level.118  That option might have been 
especially attractive to BellSouth Long Distance's larger 
competitors, whose volumes are stagnant or declining.

                      *    *    *    *    *    *

  43.  AT&T claims that the TSP violates sections 201(b) and 
202(a) of the Act, as well as section 272.  Because we find the 
TSP unlawful under section 272, and because we award AT&T under 
section 272 all the injunctive relief to which it would be 
entitled under sections 201(b) and 202(a),119 we need not reach 
those claims and thus dismiss them without prejudice. 

     B.   Neither the Statute of Limitations Nor Equitable 
Estoppel Bars AT&T's     Complaint.

  44.  Section 415(b) of the Act provides, in pertinent part, 
that ``[a]ll complaints against carriers for the recovery of 
damages . . . shall be filed with the Commission within two years 
from the time the cause of action accrues, and not after.''120  
BellSouth argues that section 415(b) bars AT&T's Complaint 
because the causes of action therein accrued on April 6, 1999, 
when the TSP became effective, which predates the filing of the 
Complaint by more than five years.121  We disagree, for the 
following reasons.

  45.  The Commission has repeatedly held that the two-year 
statute of limitations in section 415(b) applies only to claims 
for damages, and not to claims for prospective relief.122  AT&T's 
Complaint seeks prospective relief as well as damages.123  
Therefore, section 415(b) does not bar AT&T's Complaint.  
Moreover, we need not decide in this Order whether or to what 
extent section 415(b) limits AT&T's ability to recover damages, 
because AT&T ``bifurcated'' its damages request from its 
liability and prospective relief requests pursuant to section 
1.722(d) of our rules, 47 C.F.R. § 1.722(d).124  We will address 
those questions if and when AT&T files a supplemental complaint 
for damages.125

  46.  According to BellSouth, we should not follow the 
Commission orders holding that section 415(b) applies only to 
claims for damages, because court decisions and other Commission 
orders have stated that the running of the statute of limitations 
in section 415(b) (and its counterpart in the Interstate Commerce 
Act) ``not only bars the remedy, but destroys the liability.''126  
In BellSouth's view, that phrase means that no part of a 
complaint - not even a claim seeking a liability determination 
for the purpose of obtaining prospective relief - survives if a 
damages claim therein is barred by section 415(b).127

  47.  BellSouth places more weight on that phrase than it can 
bear.  First, BellSouth's interpretation contradicts the plain 
language of section 415(b), which by its clear terms applies to 
``complaints against carriers for the recovery of damages. . . 
.''128  In addition, none of the cases in which that phrase 
appears involved a situation where, as here, the complaint sought 
both damages and prospective relief.  Therefore, the phrase about 
``destroying'' liability was not designed, as BellSouth would 
have it, to ``destroy'' claims for prospective relief along with 
claims for damages.  Indeed, upon close examination of the cases, 
it appears that the phrase was designed, instead, solely to 
emphasize that the limitations period in section 415(b) cannot be 
waived or tolled in the absence of extraordinary circumstances, 
because the limitations period plays an important role in 
achieving the Act's goals of preventing discrimination and 
ensuring prompt payment of carrier charges.129  Allowing a claim 
for prospective relief to proceed, even while a related claim for 
damages is time-barred, would not undermine either of those 
goals.  Consequently, where, as here, a complaint seeks both 
damages and prospective relief regarding circumstances that 
continue to exist when the complaint is filed, section 415(b) 
does not apply to the prospective relief portion of the 
complaint.

  48.  That said, a complainant cannot sit on its alleged right 
to prospective relief indefinitely.  As the Commission has 
observed, if a complainant ``delay[s] unreasonably in bringing 
its claims for declaratory and injunctive relief, we have 
discretion to dismiss those claims on equitable grounds.''130

  49.  BellSouth asserts that such equitable grounds for 
dismissal of AT&T's Complaint exist here.131  To support that 
assertion, BellSouth points out principally that (i) AT&T filed 
its complaint over five years after knowing fully about the terms 
of the TSP on which AT&T's Complaint largely, if not exclusively, 
focuses;132 and (ii) two years after the TSP became available, 
and three years before AT&T filed its Complaint, AT&T 
[Confidential Information regarding AT&T business decision.]133 

  50.  BellSouth's argument has some persuasive force.  
Nevertheless, on the particular facts here, we decline to 
exercise our discretion to dismiss AT&T's Complaint on equitable 
grounds.  Some of the relevant events occurred more recently than 
five years ago, e.g., the addition of the evergreen provision in 
2001, and the preclusion of new customers (including current or 
former customers re-subscribing at lower Committed Volume Levels) 
in 2004.  As explained above,134 these actions exacerbate the 
TSP's unlawful discrimination in favor of BellSouth Long 
Distance.135  Furthermore, since the TSP began, certain changes 
in the marketplace - including the `bursting' of the `Internet 
bubble,' and the substitution of wireless and VoIP136 services 
for traditional long distance services - have substantially 
dampened demand for special access services in recent years,137 
which renders the TSP's illegalities more acute.138  Moreover, 
BellSouth has pled or argued neither that it detrimentally relied 
on the absence of any challenge to the TSP's legality, nor that 
AT&T has failed to meet its commitments under the TSP; thus, 
BellSouth has received the benefit of its bargain to date.139  
Finally, the Complaint raises issues of exceptional importance 
going to the core of the Commission's mission of protecting the 
public interest.  

  51.  We caution, however, that neither AT&T nor any other 
prospective complainant should view this decision as condoning 
lassitude in the filing of complaints seeking prospective relief.  
To avoid the risk of dismissal, such complaints should be brought 
without undue delay.

       C. The Discrimination Caused by the TSP Is Appropriately 
Redressed                          Through Removal of the 
Evergreen Provision and, After a Reasonable                 
Period, Termination of the TSP. 

  52.  Upon a finding of liability, AT&T seeks a Commission 
order (i) striking the 90% commitment requirement; (ii) striking 
the requirement that a customer maintain its initial (or higher, 
in the case of a voluntary increase) Committed Volume Level for 
the term of the plan, thereby allowing existing TSP customers to 
re-select their Committed Volume Levels (and associated 
discount); (iii) requiring BellSouth to reopen the TSP, as 
revised, to new customers; and (iv) leaving the remainder of the 
TSP intact.140  BellSouth argues that such a remedy would amount 
to an unjustified and unauthorized prescription of a new 
tariff.141  

  53.  For the reasons discussed below, we grant in part and 
deny in part AT&T's requested relief.142  We direct BellSouth to 
strike the TSP's evergreen provision immediately, so that no TSP 
customer may further extend its term;143 and we direct BellSouth 
to terminate the TSP entirely on June 9, 2005, six months after 
the release date of this Order.144 

  54.  Under sections 4(i) and 208 of the Act,145 the Commission 
has broad discretion to fashion an injunctive remedy for a 
violation of the Act, much like a court under similar 
circumstances.146  In exercising that discretion, we consider the 
totality of the circumstances to determine a just and fair 
result.  Here, the relevant circumstances include (i) the nature 
and extent of the violation; (ii) the expectations and reliance 
of the parties; (iii) the expectations and reliance of non-party 
subscribers of the TSP; and (iv) the nature of the TSP.

  55.  In light of section 272's unqualified prohibition of 
discrimination in favor of a BOC affiliate, and the significant 
extent of such discrimination found here, the TSP must end, and 
end soon.  There are [Confidential Information identifying the 
number of TSP customers] non-parties who are TSP customers, 
however, and they likely have formed some business expectations 
regarding the continued availability of the TSP's substantial 
discounts, especially because the TSP has been in place for over 
five years.  On balance, therefore, we conclude that existing TSP 
customers should be allowed to continue their participation until 
their present terms expire, or until six months from the date of 
this Order, whichever occurs first.147  This remedy ends the 
discriminatory conduct quickly, but somewhat ameliorates the 
industry disruption that might otherwise occur if the TSP were 
terminated immediately, i.e., non-party TSP customers will have 
some time to adjust their business plans to account for the 
elimination of the TSP.148

  56.  Assuming, arguendo, that we would have authority under 
section 205 of the Act149 to afford the prescriptive relief 
sought by AT&T,150 we decline to do so.  AT&T has cited no 
Commission order, and we have found none, where the Commission 
has required a carrier to implement a plan that is optional to 
customers (i.e., a plan concerning a service that customers can 
obtain via a required, approved tariff), and to omit from the 
optional plan terms but for which the carrier would never have 
volunteered the plan in the first place.151  Such a result would 
be unduly punitive to BellSouth.  Moreover, we are not convinced 
that the present record contains sufficient evidence for us to 
conclude, as we must under section 205, that the plan that would 
result from the deletions and changes sought by AT&T would be 
``just, fair, and reasonable.''152

  57.  We recognize that a potential negative result of our 
remedy is that special access customers in BellSouth's region may 
ultimately have no volume discount option with BellSouth.  
Therefore, we encourage BellSouth to fashion a volume discount 
plan that does not suffer from the discriminatory effects 
identified in this Order.  Indeed, one of the virtues of the 
remedy imposed here is that BellSouth has some time to formulate 
a new volume discount plan before a large number of the TSP terms 
conclude.  If BellSouth fails to do so, that failure may be 
relevant evidence in determining, in other Commission 
proceedings, whether the Commission's predictive judgments about 
the development of special access competition were accurate. 

     D.AT&T's Claims Against the PSIP Are Denied.

  58.  AT&T also claims that another of BellSouth's special 
access discount plans, the Premium Savings Incentive Plan 
("PSIP"), violates sections 201(b), 202(a), and 272 of the 
Act.153  Although the PSIP is somewhat similar to the TSP, it 
differs in some determinative respects.  First, the PSIP has (and 
always will have) [Confidential Information identifying the 
number of  PSIP customers].154  Moreover, the PSIP contains no 
evergreen provision, and thus does not have the ``perpetual'' 
characteristic of the TSP.155  Finally, BellSouth Long Distance 
does not and cannot subscribe to the PSIP.156  Given these 
circumstances, we conclude that the PSIP does not unlawfully 
discriminate in favor of BellSouth Long Distance under section 
272, and does not have an unjust or unreasonable effect on the 
special access market under sections 201(b) and 202(a).  
Accordingly, AT&T's claims concerning the PSIP are denied.

     IV.  ORDERING CLAUSES

  59.  Accordingly,  IT IS  ORDERED, pursuant  to sections  4(i), 
201, 202, 208,  and 272  of the  Communications Act  of 1934,  as 
amended, 47 U.S.C. §§  154(i), 201, 202, 208,  and 272, that  the 
formal  complaint  filed  by  AT&T  Corporation,  Inc.,   against 
BellSouth Telecommunications,  Inc. is  GRANTED  IN PART  and  is 
OTHERWISE DISMISSED  without prejudice  or DENIED,  as  discussed 
above.  

  60.  IT IS FURTHER ORDERED, pursuant to sections 272 and 4(i) 
of the Act, 47 U.S.C. §§ 272 and 154(i), that BellSouth 
Telecommunications, Inc. SHALL REVISE its FCC Tariff No. 1, in 
compliance with relevant requirements of the Commission's rules, 
to remove the evergreen provision, BellSouth Tariff FCC No.1 § 
2.4.8(E)(4), and SHALL FILE this revision no later than December 
16, 2004, one week following the release of the instant Order.

     61.  IT IS FURTHER ORDERED, pursuant to sections 272 and 
4(i) of the Act, 47 U.S.C. §§ 272 and 154(i), that BellSouth 
Telecommunications, Inc. SHALL TERMINATE its Transport Savings 
Plan (``TSP''), Tariff FCC No. 1 § 2.4.8(E), through a tariff 
revision filed in compliance with relevant requirements of the 
Commission's rules, effective June 9, 2005.  


                          FEDERAL COMMUNICATIONS COMMISSION



                          Marlene H. Dortch
                          Secretary
                          












                      Confidential Appendix


                  Not Included in Public Files
_________________________

1Complaint of AT&T Corp.  v. BellSouth Telecommunications,  Inc., 
File No. EB-04-MD-010 (filed July 1, 2004) (``Complaint'').   
247 U.S.C. § 208.
347 U.S.C. §§  201(b), 202(a), 272.
4Pursuant to section 1.731 of the Commission's rules, 47 C.F.R. § 
1.731, Commission staff entered a Protective Order limiting the 
disclosure of sensitive business information that either AT&T or 
BellSouth designated as confidential (``Confidential 
Information").  AT&T Corp. v. BellSouth Telecommunications, Inc., 
File No. EB-04-MD-010, Letter Ruling (July 8, 2004) (``Protective 
Order'').  Pursuant to that Protective Order, this public version 
of the Memorandum Opinion and Order redacts all Confidential 
Information that is contained in the confidential version of the 
Memorandum Opinion and Order, and that redacted Confidential 
Information appears in the Confidential Appendix.  Such 
redactions are signified herein by bracketed, generic references 
to Confidential Information.    
5Joint Statement  of Stipulated  Facts, Disputed  Facts, and  Key 
Legal Issues, File No. EB-04-MD-010 (filed Aug. 3, 2004) (``Joint 
Statement'') at para. 3.
6Id.  
7 47 U.S.C. §§ 153(4), 251(h); Joint Statement at para. 4. 
8Id.
9Id.
10See, e.g., www.bellsouth.com/longdistance/history.html; Joint 
Application by BellSouth Corp., BellSouth Telecommunications, 
Inc., and BellSouth Long Distance, Inc. for Provision of In-
Region, InterLATA Services in Georgia and Louisiana, Memorandum 
Opinion and Order, 17 FCC Rcd 9018 (2002). 
11Joint Statement at para. 4. 
12Id. at para. 6.  In this proceeding, ``special access 
services'' includes dedicated switched transport services, which 
are deployed when an interexchange carrier connects its points of 
presence to a LEC end office switch or tandem switch.  Id.
13Id.
14Id.
15Id.
16Id.   
17Id. at para. 7.
18Id. 
19Id.  
20Id.  
21Id. at para. 8. 
22Id. 
23Id. at para. 15; BellSouth Telecommunications, Inc.'s Answer to 
AT&T Corp.'s Formal Complaint, File No. EB-04-MD-010 (filed July 
21, 2004) (``BellSouth Answer'') at Tab 3, Attachment B, 
BellSouth Transmittal No. 495.
24Joint Statement at para. 25.  MCI challenged one section of 
Transmittal No. 495, a ``growth'' discount provision, while AT&T 
challenged the entire filing, arguing that BellSouth had not 
provided sufficient cost support.  BellSouth Answer at Tab 3, 
Attachments C, D.  AT&T asserted that the cost support provided 
by BellSouth -- two worksheets alleged to demonstrate that the 
discount rates would not produce below-cost prices -- did not 
adequately support the proposed discount plans.  Under special 
permission, before the TSP became effective, BellSouth struck the 
section of the TSP to which MCI had objected.  BellSouth Answer 
at Tab 3, Attachment E.  
25Protested Tariff Transmittals Action Taken, Public Notice, 14 
FCC Rcd 6199 (Com. Carr. Bur.-Comp. Pr. Div. 1999) (``TSP Public 
Notice'').
26Joint Statement at para. 15.
27Id. at para. 16.
28Id.  At the time that the TSP was introduced, BellSouth had in 
place three optional payment and savings discount plans for its 
special access customers, and these plans continued in place:  
the Area Commitment Plan (``ACP''); the Channel Services Payment 
Plan (``CSPP''); and the Transport Payment Plan (``TPP'').  All 
three of these plans are still available to current and new 
customers.  Joint Statement at paras. 9-14.  
29Id. at paras. 16, 38.
30The TSP's revenue bands are from $3 million to $10 million 
(with discounts ranging from 1% in the first year to 3% in the 
fifth); from $10 million to $100 million (with discounts ranging 
from 2% to 5%); from $100 million to $300 million (with discounts 
ranging from 3% to 9%); from $300 million to $500 million (with 
discounts ranging from 4.5% to 10%); from $500 million to $600 
million (with discounts ranging from 5% to 12%); and above $600 
million (with discounts ranging from 5.5% to 12.5%).  Complaint, 
Tab H (citing BellSouth Tariff FCC No. 1 at section 
2.4.8(E)(7)(b)).  As just indicated, the discount levels increase 
within each band over time, and between bands, so a TSP customer 
can increase its discount just by staying in the plan, and can 
increase it still more by voluntarily raising its Committed 
Volume Level above the ceiling of its current band.   Joint 
Statement at para. 21; Complaint Tab H, BellSouth Tariff FCC No. 
1, section 2.4.8 (E)(7).
31Joint Statement at para. 21.  
32Id.; Complaint Tab H, BellSouth Tariff FCC No. 1, section 2.4.8 
(E)(8).
33Joint Statement  at para. 17.  The customer could also commit 
to a particular revenue band amount, as long as that amount was 
90% or more of its historic expenditure with BellSouth.  Id.  
Most, but not all, of BellSouth's special access services are 
eligible for inclusion in the TSP.  Joint Statement at para. 16.  
Revenues generated by a customer's purchase of TSP-eligible 
special access services, plus some additional specified low-
volume services, are called ``qualifying revenues.''  Joint 
Statement at para. 21; BellSouth Answer, Tab 3, Declaration of 
Greg Mims (``Mims Declaration'') at para. 37 .
34Joint Statement at para. 18; Complaint Tab H, BellSouth Tariff 
FCC No. 1, section 2.4.8 (E)(8).
35Mims Declaration at para. 34; Complaint Tab H, BellSouth Tariff 
FCC No. 1, section 2.4.8 (E)(10).
36Joint Statement at para. 18.  This ``evergreen'' provision was 
added in December 2001.  Id. at para. 30; Complaint Tab H, 
BellSouth Tariff FCC No. 1 section 2.4.8 (E)(4); Mims Declaration 
at para. 84; BellSouth's Reply Brief, File No. EB-04-MD-010 
(filed Oct. 4, 2004) (``BellSouth Reply Brief'') at 28. 
37Joint Statement at para. 18; Complaint Tab H, BellSouth Tariff 
FCC No. 1, section 2.4.8 (E)(6).
38Joint Statement at paras. 17, 19.  
39Complaint Tab H, BellSouth Tariff FCC No. 1, sections 2.4.8 
(E)(1), (4), and (10) (the current tariff, as modified in June 
2004); Answer Tab 9 B, BellSouth Tariff FCC No. 1, section 2.4.8 
(E)(11) (the tariff as filed March 22, 1999); Complaint at 36; 
Complaint Tab G, Affidavit of John W. Mayo on Behalf of AT&T 
Corp. (``Mayo Affidavit'') at para. 67; AT&T Initial Brief at 
111, 135.  Such a customer would also return to the lower, first-
year discount levels, and work its way to higher discounts over 
the course of the new five-year term.  Mims Declaration at para. 
84; BellSouth Reply Brief at 28. 
40See discussion, infra, at para. 16.
41See www.bellsouthcorp.com/policy/transactions/tariffsum.vtml, 
cited in AT&T Supplemental Filing in Response to Commission 
Notice of Formal Complaint of AT&T, File No. EB-04-MD-010 (filed 
July 13, 2004) (``AT&T Supplement''), Tab P, Supplemental 
Affidavit of Jeffrey C. Huels in Support of Formal Complaint of 
AT&T Corp. (``Huels Supplemental Affidavit'') at 2; Mims 
Declaration at Attachment G; BellSouth Telecommunications, Inc.'s 
Responses to AT&T Corp.'s First Set of Interrogatories, EM-04-MD-
010 (filed Aug. 27, 2004) (``BellSouth Interrogatory Response'') 
No. 4 at Tab A, page 2.
42Mims Declaration at Attachment G; BellSouth Interrogatory 
Response No. 4, Tab A at 2.
43Joint Statement at para. 51; AT&T Supplement, Tab 8, BellSouth 
Transmittal No. 829, filed June 23, 2004, effective June 24, 
2004.  BellSouth's tariff amendment closed both the TSP and the 
PSIP (which BellSouth had filed just three months earlier, on 
March 20, 2004) to new subscribers.  Joint Statement at para. 36.  
44Joint Statement at para. 51.
45Id.  BellSouth FCC Tariff No. 1, sections 2.4.8 (E)(1) and 
(10).  See Complainant's Initial Brief, File. No. EB-04-MD-010 
(filed Sept. 22, 2004) (``AT&T Initial Brief'') at 134-35; 
Complainant's Reply Brief, File No. EB-04-MD-010 (filed Oct. 4, 
2004) (``AT&T Reply Brief'') at 6; BellSouth Reply Brief at 28.  
46Complaint at 4-6, 8-9, 28, 55-62, 65-67; Complaint at Tab C, 
Affidavit of Stephen G. Huels in Support of AT&T Corp. (``Huels 
Affidavit'') at paras. 34-35; Complaint at Tab G, Mayo Affidavit 
at paras. 5-6, 11, 20, 51-52;  Complainant AT&T's Reply to 
Defendant BellSouth's Answer, File No. EB-04-MD-010 (filed July 
26, 2004) (``Reply'') at 2-3, 12, 13-14 & n.52, 15-16, 37-40, 42-
43; AT&T Initial Brief at 4, 11-12, 49 & n.174, 54-55, 140-44, 
148, 156-63; AT&T Reply Brief at 3, 58, 72-76.  
47Complaint at 27-54; Reply at 6-20; AT&T Initial Brief at 87-
127; AT&T Reply Brief at 9-49.  
48Complaint at 4-6, 8-9, 28, 55-62, 65-67; Huels Affidavit at 
paras. 34-35;  Mayo Affidavit at paras. 5-6, 11, 20, 51-52; Reply 
at 12, 13-14 & n.52, 15-16, 37-40, 42-43; AT&T Initial Brief at 
4, 11-12, 49 & n.174, 54-55, 140-44, 148, 156-63; AT&T Reply 
Brief at 58, 72-76.
49Complaint at 4-6, 8-9, 28, 55-62, 65-67; Huels Affidavit at 
paras. 34-35; Mayo Affidavit at paras. 5-6, 11, 20, 51-52; Reply 
at 12, 13-16, 37-38, 40-44; AT&T Initial Brief at 11-12, 49, 54-
56, 140-44, 148, 156-63; AT&T Reply Brief at 58, 72-76. 
50Complaint at 4-6, 8-9, 28, 55-62, 65-67; Huels Affidavit at 
paras. 34-35; Mayo Affidavit at paras. 5-6, 11, 20, 51-52; Reply 
at 2-3, 12, 13-14 & n.52, 15-16, 37-38, 40-44; AT&T Initial Brief 
at 4, 11-12, 49 & n.174, 54-55, 140-144, 148, 156-63; AT&T Reply 
Brief at 3, 58, 72-76.
51BellSouth Answer at 2, 17, 19-20, 66-69, 72; BellSouth Answer, 
Tab 2, Legal Analysis (``BellSouth Legal Analysis'') at 2-3, 18-
20, 65-69, 73; Mims Declaration at paras. 28, 35, 44-46, 48-51, 
72, 78-80; BellSouth's Initial Brief, EB-04-MD-010 (filed Sept. 
22, 2004) (``BellSouth Initial Brief'') at 32-33, 35-36, 39, 44-
45, 48-51, 57-62, 70, 105; BellSouth Reply Brief at 8-9, 30-35, 
37-38, 53-56; BellSouth Interrogatory Response No. 1 at 2-3; 
BellSouth Interrogatory Response No. 4, Attachment A. 
52AT&T Reply Brief at 74.  See Complaint at 8, 28; Reply at 12, 
14, 40-43; Reply at Tab A, Reply Affidavit of John W. Mayo on 
Behalf of AT&T Corp. (``Mayo Reply Affidavit'') at paras. 20-21, 
48-50; AT&T Initial Brief at 156-63; AT&T Reply Brief at 72-76.  
5347 U.S.C. § 272(c)(1).
5447 U.S.C. § 272(e)(3).  We note that neither party has argued 
that sections 272(c)(1) and (e)(3) impose different substantive 
prohibitions, at least as applied to volume discount plans.  
Further, as the discussion in this section demonstrates, the 
relevant Commission precedent calls into question discount plans 
that favor a BOC affiliate under both 272(c)(1) and (e)(3).  
Accordingly, our conclusions that the TSP is unlawful arise under 
both section 272(c)(1) and section 272(e)(3).
55See, e.g., Joint Application by BellSouth Corp., BellSouth 
Telecommunications Inc., and BellSouth Long Distance, Inc., for 
Provision of In-Region, InterLata Services in Alabama, Kentucky, 
Mississippi, North Carolina, and South Carolina, Memorandum 
Opinion and Order, 17 FCC Rcd 17595, 17748-50 (2002) (``BellSouth 
5-State Order'');  Access Charge Reform, Fifth Report and Order 
and Further Notice of Proposed Rulemaking, 14 FCC Rcd 14221, 
14288-91 (1999) (``Pricing Flexibility Order'') (subsequent 
history omitted); Implementation of the Non-Accounting Safeguards 
of Sections 271 and 272 of the Communications Act of 1934, as 
Amended, Second Order on Reconsideration, 12 FCC Rcd 8653, 8657-
58, 8663 (1997) (``Non-Accounting Safeguards Recon. Order'') 
(subsequent history omitted); Implementation of the Non-
Accounting Safeguards of Sections 271 and 272 of the 
Communications Act of 1934, as Amended, First Report and Order 
and Further Notice of Proposed Rulemaking, 14 FCC Rcd 21905 
(1996) (``Non-Accounting Safeguards Order'') (subsequent history 
omitted); Access Charge Reform, Third Report and Order and Notice 
of Inquiry, 11 FCC Rcd 21354, 21435-38 (1996) (``Access Charge 
Reform Order'') (subsequent history omitted).  Regarding 
Commission policy on volume discounts in general, see Transport 
Rate Structure and Pricing, Fourth Order and Order on 
Reconsideration, 10 FCC Rcd 12979, 12979-86 (1995) (``Fourth 
Transport Rate Order'') (addressing the propriety of volume and 
growth discounts under sections 201(b) and 202(a)); Expanded 
Interconnection with Local Telephone Company Facilities, 
Amendment of the Part 69 Allocation of General Support Facility 
Costs, Report and Order and Notice of Proposed Rulemaking, 7 FCC 
Rcd 7369, 7412-15 (1992) (``Expanded Interconnection Order'') 
(same) (subsequent history omitted). 
56Non-Accounting Safeguards Order, 14 FCC Rcd at 22200, para. 197 
(discussing section 272(c)(1)).
57Non-Accounting Safeguards Order, 14 FCC Rcd at 21914,  para.16.  
See id. at 20999, para. 197 (discussing section 272(c)(1) and 
stating that ``Congress did not intend section 272's prohibition 
against discrimination in the 1996 Act to be synonymous with the 
`unjust and unreasonable' discrimination language used in the 
1934 Act, but rather, intended a more stringent standard.'').
58Non-Accounting Safeguards Order, 14 FCC Rcd at 22201, para. 202 
(discussing section 272(c)(1)).  Congress deliberately made 
section 272's anti-discrimination requirements unusually 
stringent in order ``to effectuate the goal of preventing 
anticompetitive abuses by BOCs that control essential local 
facilities and seek to enter competitive markets that require 
these facilities as an input.''  Non-Accounting Safeguards Recon. 
Order, 12 FCC Rcd at 8657-58, para. 10.
59Non-Accounting Safeguards Order, 14 FCC Rcd at 22028-29, para. 
257 (discussing section 272(e)(3)).  See BellSouth 5-State Order, 
17 FCC Rcd at 17748, para. 272; Pricing Flexibility Order, 14 FCC 
Rcd at 14294, para. 135; Access Charge Reform Order, 11 FCC Rcd 
at 21437, para. 192; Transport Rate Structure and Pricing, Third 
Memorandum Opinion and Order on Reconsideration, 10 FCC Rcd 3030, 
3083 at para. 114  (1994) (``Transport Rate Order'') (subsequent 
history omitted).
60Non-Accounting Safeguards Order, 14 FCC Rcd at 22028-29, para. 
257 (discussing section 272(e)(3)).
61Id. at 22204-05, para. 212 (discussing section 272(c)(1) and 
quoting Implementation of the Local Competition Provisions in the 
Telecommunications Act of 1996; Interconnection between Local 
Exchange Carriers and Commercial Mobile Radio Service Providers, 
First Report and Order, 11 FCC Rcd 15499, 15928, at para. 860 
(1996) (``First Interconnection Order'') (emphasis added)).
62Non-Accounting Safeguards Order, 14 FCC Rcd at 22204-05, para. 
212.
63See, e.g., Access Charge Reform Order, 11 FCC Rcd at 21435, 
para. 187 (``[Volume and term] discounts should be permitted . . 
. because they encourage efficiency and full competition''); 
Fourth Transport Rate Order, 10 FCC Rcd at 12984, para. 13 
(citing Expanded Interconnection Order, 7 FCC Rcd 7369 at 7463, 
para. 199 (recognizing ``both volume and term discounts as 
generally legitimate means of pricing special access facilities 
so as to encourage the efficiencies associated with larger 
traffic volumes and the certainty associated with longer-term 
relationships'')); Price Cap Local Exchange Carrier Performance 
Review, First Report and Order, 10 FCC Rcd 8961, 9042-43 at para. 
417 (1995) (``LEC Performance Review Order''); Transport Rate 
Order, 10 FCC Rcd at 3078-79, 3083, paras. 105, 114  (noting that 
acceptable volume discounts grant ``reduced per-unit prices for a 
particular number of units of service''); Private Line Rate 
Structure and Volume Discount Practices, Report and Order, 97 
F.C.C. 2d 923, 947, 948 at paras. 38, 40 (1984) (``Volume 
Discount Order'').  
64See, e.g., Pricing Flexibility Order, 14 FCC Rcd at 14288-89, 
paras. 123-24; Access Charge Reform Order, 11 FCC Rcd at 21437, 
para. 190; Fourth Transport Rate Order, 10 FCC Rcd at 12979-86; 
Transport Rate Order, 10 FCC Rcd at 3093, para. 141; Expanded 
Interconnection Order, 7 FCC Rcd at 7463, paras. 199-200.
65See, e.g., BellSouth Answer at 2, 17, 19-20, 66-69, 72; 
BellSouth Legal Analysis at 2-3, 18, 66-69; Mims Declaration at 
paras. 28, 35, 44-46, 48-51, 72, 78-80; BellSouth Initial Brief 
at 32-33, 35-36, 39, 44-45, 48-51, 59-62, 70, 105; BellSouth 
Reply Brief at 8-9, 33-35, 53-56; BellSouth Interrogatory 
Response No. 1 at 2-3; BellSouth Interrogatory Response No. 4. 
66See, e.g., BellSouth Answer at 2, 17, 19-20, 66-69, 72; 
BellSouth Legal Analysis at 2-3, 19, 66-69; Mims Declaration at 
paras. 28, 35, 44, 45, 46 (stating that ``the discounts had to be 
significant enough to avoid undercutting [smaller customers'] 
competitiveness''), 48-51, 72, 78-79,  80 (stating that the TSP 
offers ``economically rational volume-based marginal discounts 
[that] . . . provid[e] attractive discounts to the vast majority 
of BellSouth's special access customers.''); BellSouth Initial 
Brief at 32-33, 35-36, 39, 44-45, 48-51, 57-62, 70, 105; 
BellSouth Reply Brief at 8-9, 30-35, 37-38, 53-56; BellSouth 
Interrogatory Response No. 1 at 2-3; BellSouth Interrogatory 
Response No. 4, Attachment A. 
67BellSouth Answer at 2, 17, 19-20, 66-69, 72; BellSouth Legal 
Analysis at 2-3, 18-20, 48-49, 65-69, 73; Mims Declaration at 
paras. 28, 35, 44-46, 48-51, 72, 78-80; BellSouth Initial Brief 
at 32-33, 35-36, 39, 44-45, 48-51, 57-62, 70, 105; BellSouth 
Reply Brief at 8-9, 30-31, 32-33, 33-35, 37-38, 53-56; BellSouth 
Interrogatory Response No. 1 at 2-3; BellSouth Interrogatory 
Response No. 4, Attachment A.
68Mims Declaration at para. 50.
69Id.  These figures flow from holding constant the discount 
level for the $500 million - $600 million band and calculating 
the discount levels for all other bands on a basis that is 
strictly proportional to volume.  Id.
70Id.
71Id. 
72Id.  Put differently, the difference between the discount for a 
carrier in the $500 million - $600 million band and the discount 
for a carrier in the $10 million - $100 million band would be 
about twenty times larger under a proportional volume discount 
plan than it is under TSP.  (Under TSP, the larger carrier's 
discount is only about 2 ½ times larger than the smaller 
carrier's; under a proportional discount plan, the larger 
carrier's discount would be 50 times larger than the smaller 
carrier's.)  [Confidential Information regarding specific TSP 
customers' volume bands has been redacted from this footnote.] 
73[Confidential Information regarding specific TSP customers' 
volume bands has been redacted from the text above and from this 
footnote.]  As suggested by the text above, by "discount 
differential," we mean the spread of percentage points between 
the discounts available in different volume bands.  For example, 
in the TSP, the $3 million - $10 million volume band has a 3% 
discount in the fifth year, and the $10 million - $100 million 
band has a 5% discount, so the ``discount differential'' is two 
percentage points.  Comparing the complete set of discount 
differentials reveals the following:  As compared to what the 
discount differentials would be in the fifth year under a more 
directly proportional plan, the TSP's discount differential is 
(i) about 33% less (9 percentage-point differential versus 11.93 
percentage-point differential) as between a $3 million - $10 
million customer and a $500 million - $600 million customer; (ii) 
about 40% less (7 percentage-point differential versus 11.76 
percentage point differential) as between a $10 million - $100 
million customer and a $500 million - $600 million customer; 
(iii) about 70% less (3 percentage-point differential versus 9.6 
percentage-point differential) as between a $100 million - $300 
million customer and a $500 million - $600 million customer; (iv) 
about 60% less (2 percentage-point differential versus 4.8 
percentage-point differential) as between a $300 million - $500 
million customer and a $500 million - $600 million customer; and 
(v) about 500% more (½ percentage-point differential versus 2.4 
percentage-point differential) as between a customer in the over-
$600 million band and a customer in the $500 million - $600 
million band.  Mims Declaration at para. 50. 
74See AT&T Initial Brief at 77-78; AT&T Reply Brief at 75 
(observing that the TSP's band structure ``particularly serves to 
benefit a quickly growing customer such as BellSouth Long 
Distance'').
75See BellSouth Interrogatory Response No. 4, Tab A.
76BellSouth Answer at 2, 17, 19-20, 66-69, 72; BellSouth Legal 
Analysis at 2-3, 67-69; Mims Declaration at paras. 28, 35, 44-46, 
48-51, 72, 78-80; BellSouth Initial Brief at 32-33, 35-36, 39, 
44-45, 48-51, 59-62, 70, 105; BellSouth Reply Brief at 8-9, 33-
35, 53-56; BellSouth Interrogatory Response No. 1 at 2-3; 
BellSouth Interrogatory Response No. 4, Attachment A.  In fact, 
although BellSouth argues that the TSP is structured to help 
BellSouth retain its customers' business, and that this 
constitutes a form of ``cost justification,'' it also 
acknowledges that this is the main aim of any volume and term 
discount plan.  Mims Declaration at para. 49.
77BellSouth Initial Brief at 61-62 (citing Private Line Rate 
Structure and Volume Discount Practices, Report and Order, 97 
F.C.C. 2d 923, 948 (1984) (``Volume Discount Order''); BellSouth 
5-State Order, 14 FCC Rcd at 13440, paras. 12-13; First 
Interconnection Order, 11 FCC Rcd at 15971, para. 953; Coastal 
Fuels of Puerto Rico, Inc. v. Caribbean Petroleum Corp., 79 F.3d 
182, 192 (1st Cir. 1996)); BellSouth Answer, Tab 2, Legal 
Analysis, at 44-45 (citing NYNEX Mobile Communications Co., 
Memorandum Opinion and Order, 12 FCC Rcd 22280, 22288 at para. 16 
(1997) (``NYNEX Mobile'')). 
78We note that, in other contexts, courts have disallowed actions 
that favored ``minnows over trout.''  See U.S. v. Western 
Electric Co., Inc., 969 F.2d 1231, 1243 (D.C. Cir. 1992) 
(upholding the district court's denial of a waiver of the MFJ's 
line-of-business restrictions, even though granting such a waiver 
might have assisted small interexchange carriers to compete 
against AT&T and MCI); Competitive Telecommunications Assn' v 
FCC, 87 F.3d 522, 531-32 (D.C. Cir. 1996) (rejecting a Commission 
rule regarding rate structures, even though the rule helped small 
interexchange carriers compete against AT&T). 
79Non-Accounting Safeguards Order, 14 FCC Rcd at 21999, para. 
197.  As the Commission has recognized, ``[e]ven the slightest 
preference or discrimination can be highly consequential in a 
fast-paced competitive market.''  Non-Accounting Safeguards 
Recon. Order, 12 FCC Rcd at 36221, para. 20. 
80See, e.g., BellSouth Legal Analysis at 49, 77-78; BellSouth 
Initial Brief at 49, 69-70.  
81See Non-Accounting Safeguards Order, 14 FCC Rcd at 21914, para. 
16; at 21998, para. 197; at 22029, para. 257.  See also Access 
Charge Reform Order, 11 FCC Rcd at 21437-38, para. 192; Non-
Accounting Safeguards Order, 14 FCC Rcd at 21909, 22001, paras. 
197, 202; BellSouth 5-State Order, 17 FCC Rcd at 17750, para. 274 
& n.1061.  See also BellSouth 5-State Order, 17 FCC Rcd at 17750, 
para. 274 & n.1061; Non-Accounting Safeguards Order, 14 FCC Rcd 
at 21909, 22001, paras. 197, 202; Access Charge Reform Order, 11 
FCC Rcd at 21437-38, para. 192. 
82See, e.g., BellSouth Initial Brief at 49-50, 69-70; BellSouth 
Reply Brief at 2, 5, 29-30; BellSouth Interrogatory Response No. 
4.
83See BellSouth Initial Brief at 45-50, 70, 97 (noting discounts 
are somewhat higher for higher volumes, 39-40, 70, and generally 
reflect cost savings, 51, thus making them comparable to 
traditional volume and term discounts, 93-94); Mims Declaration 
at paras. 44-45.  See also BellSouth Answer at 2, 17, 19-20, 66-
69, 72; BellSouth Legal Analysis at 2-3, 38-40, 67-69; Mims 
Declaration at paras. 28, 35, 44-46, 48-51, 72, 78-80; BellSouth 
Initial Brief at 32-33, 35-36, 39, 44-45, 48-51, 59-62, 70, 93-
94, 105; BellSouth Reply Brief at 8-9, 33-35, 53-56; BellSouth 
Interrogatory Response No. 1 at 2-3; BellSouth Interrogatory 
Response No. 4, Attachment A.
84See, e.g., BellSouth Initial Brief at 48-49, 62-70; BellSouth 
Reply Brief at 54-55, 60.
85BellSouth Initial Brief at 48-49.  See BellSouth Legal Analysis 
at 11, 70-78; BellSouth Answer, Tab 4, Declaration of Dennis W. 
Carlton and Hal S. Sider on Behalf of BellSouth 
Telecommunications, Inc. (``Carlton Declaration'') at 77-78; 
BellSouth Initial Brief at 45-50, 97; BellSouth Reply Brief at 
29-30.
86See Non-Accounting Safeguards Order, 14 FCC Rcd at 22004-05, 
para. 212.  For discussions of cost justification defense 
generally, see Price Cap Performance Review Order for Local 
Exchange Carriers, First Report and Order, 10 FCC Rcd 8961, 9142-
43 at para. 417 (1995) (discussing balance between pricing 
flexibility for LECs and cost justification support in a non-
section 272 context); Amendments of Part 69 of the Commission's 
Rules Relating to the Creation of Access Charge Supplements for 
Open Network Architecture Policy and Rules Concerning Rates for 
Dominant Carriers Petitions for Reconsideration, Memorandum 
Opinion and Order on Third Further Reconsideration, 10 FCC Rcd 
1570, 1471 at para. 8 (1994) (same); Investigation of Special 
Access Tariffs of Local Exchange Carriers, Tentative Decision, 8 
FCC Rcd 1059, 1079 at para. 135 (Com. Carr. Bur. 1993) 
(discussing departure from cost justification requirement, but 
reliance on cost justification as defense against discrimination 
in a section 202(b) context). 
87See paras. 23-27, supra; Mims Declaration at para. 50.
88BellSouth's efforts to cost-justify the TSP all pertain to the 
90% commitment requirement. BellSouth Answer at 69; BellSouth 
Legal Analysis at 1-2, 65-66; Carlton Declaration at paras. 29-
30; Mims Declaration at para. 80; BellSouth Initial Brief at 6, 
50-51, 56-60, 62-63; BellSouth Reply Brief at 37-38, 55-56; 
BellSouth Interrogatory Response No. 1.
89See Pricing Flexibility Order, 14 FCC Rcd at 14291, para. 127; 
Access Charge Reform Order, 11 FCC Rcd at 21437, paras. 190-91; 
Fourth Transport Rate Order, 10 FCC Rcd at 12984, para. 13 
(citing Expanded Interconnection Order, 7 FCC Rcd 7369 at 7463, 
para. 199);  LEC Performance Review Order, 10 FCC Rcd at 9042-43, 
para. 417; Transport Rate Order, 10 FCC Rcd at 3078-79, 3083, 
paras. 105, 114; Volume Discount Order, 97 F.C.C. 2d at 947, 948, 
paras. 38, 40.  See also BellSouth Legal Analysis at 40-41, 43-
44; BellSouth Initial Brief at 63-67; BellSouth Reply Brief at 
54-55, 60.  
90See Pricing Flexibility Order, 14 FCC Rcd at 14291, para. 127; 
TSP Public Notice, 14 FCC Rcd at 6199.  See also BellSouth 
Initial Brief at 63-67; BellSouth Reply Brief at 54-55, 60.  
91See generally Non-Accounting Safeguards Order, 14 FCC Rcd at 
22000, para. 197.
92See Pricing Flexibility Order, 14 FCC Rcd at 14291, para. 127; 
Access Charge Reform Order, 11 FCC Rcd at 21437, paras. 190-91.
93Non-Accounting Safeguards Order, 14 FCC Rcd. at 22004-05, para. 
212 (discussing section 272(c)(1)).  Contrary to BellSouth's 
suggestion otherwise, BellSouth Initial Brief at 49, the 
Commission's refusal to require BOCs to charge their affiliates a 
price per unit of traffic that reflects the highest unit price 
charged under a volume discount plan does not support BellSouth's 
position here.  Non-Accounting Safeguards Order, 14 FCC Rcd at 
22028-29, para. 257.  Indeed, that refusal reflects the same 
preference for cost-based pricing that we demonstrate here.   
94See Pricing Flexibility Order, 14 FCC Rcd at 14290, para. 125; 
Access Charge Reform Order, 11 FCC Rcd at 21437, paras. 190, 192; 
Price Cap Local Exchange Carrier Performance Review, First Report 
and Order, 10 FCC Rcd 8961, 9042-43 at para. 417 (1995) 
(subsequent history omitted); Volume Discount Order, 97 F.C.C. 2d 
923 at 947, 948, paras. 38, 40.  We note that, pursuant to 
section 272(f) of the Act, 47 U.S.C. §272(f), the obligations 
imposed on BellSouth by section 272(c)(1) may begin to sunset 
in mid-2005 (e.g., in Georgia and Louisiana on May 15, 2005, 
absent a Commission order extending the applicable period), but 
the obligations imposed by section 272(e)(3) will not.  
Specifically, the obligations of section 272(e)(3) will continue 
to apply (i) to BellSouth Long Distance, as long as it exists as 
a separate section 272 affiliate of BellSouth, and (ii) to 
BellSouth, if and when it integrates BellSouth Long Distance and 
uses special access for the provision of its own services.
95BellSouth Legal Analysis at 2, 19-20; Mims Declaration at para. 
45; BellSouth Initial Brief at 52, 58-60, 62-63; BellSouth Reply 
Brief at 31-33; 54-55.  
96Complaint at 8, 55-62; Reply at 12, 14-17, 40-44; Mayo Reply 
Affidavit at paras. 20-21, 48-50; AT&T Initial Brief at 156-63; 
AT&T Reply Brief at 3, 58-60, 72-76.  
97Complaint at 9-10, 35-36, 42; Mayo Affidavit at para. 67; Huels 
Affidavit at para. 27; Reply at 16, 20-21; AT&T Initial Brief at 
6-7, 111, 134-35, 163; AT&T Reply Brief at 6, 7, 8, 39-40, 80, 
89; but see BellSouth Reply Brief at 28-29. 
98Complaint at 9, 55-57, 59, 61; Mayo Affidavit at para. 67; 
Reply at 20-21; AT&T Reply Brief at 41, 47-49.
99See BellSouth 5-State Order, 17 FCC Rcd at 17748, para. 272; 
Pricing Flexibility Order, 14 FCC Rcd at 14294, para. 135; Access 
Charge Reform Order, 11 FCC Rcd at 21437-38, para. 192; Fourth 
Transport Rate Order, 10 FCC Rcd at 12986, para. 17; Transport 
Rate Order, 10 FCC Rcd at 3083, at para. 114.  We recognize that 
the analogy to growth discounts is not perfect (e.g., growth 
discounts apply to volume above past levels, while the TSP's 
discounts apply to volume below past levels); nevertheless, for 
the reasons described in this Order, it is sufficiently close to 
be instructive.  
100See, e.g., Pricing Flexibility Order, 14 FCC Rcd at 14294, 
para. 134 (citing Access Reform Order, 11 FCC Rcd at 21437).
101BellSouth 5-State Order, 17 FCC Rcd at 17749, para. 272 
(citing section 272(c)(1) and (e)(3) and quoting Pricing 
Flexibility Order, 14 FCC Rcd at 14294, para. 134).
102Access Charge Reform Order, 11 FCC Rcd at 21437-38, para. 192.
103In the period from 2002 to 2004, BellSouth Long Distance's 
total qualifying volume [Confidential Information regarding 
BellSouth Long Distance's total qualifying volume], while that of 
its largest competitors [Confidential Information regarding 
certain large carriers' total qualifying volume].  BellSouth 
Interrogatory Response No. 4, Tab A.  
104In this same 2002-2004 period, BellSouth's TSP-eligible 
revenues [Confidential Information regarding BellSouth's TSP-
eligible revenues].  Id
105We recognize that our conclusion that the TSP's 90% commitment 
requirement is akin to growth discounts -- and thus unlawful 
under section 272 -- rests partially on our assessment of current 
market conditions and predictive judgments about future 
conditions in a notoriously volatile market.  It is well settled, 
however, that the Commission may rely on its predictive judgment 
regarding matters within its expertise.  See generally Sioux 
Valley Regional Television, Inc. v. FCC, 349 F.3d 667, 679 (D.C. 
Cir. 2003); Consumer Electronics Assoc. v. FCC, 347 F.3d 291, 
300, 303 (D.C. Cir. 2003); Time Warner Entertainment Co., L.P. v. 
FCC, 240 F.3d 1126, 1133 (D. C. Cir. 2001); Fresno Mobile Radio, 
Inc. v. FCC, 165 F.3d 965, 971 (D.C. Cir. 1999); BellSouth Corp. 
v. FCC, 162 F.3d 1215, 1221-22 (D.C. Cir. 1999) (subsequent 
history omitted); Melcher v. FCC, 134 F.3d 1143, 1151-52 (D.C. 
Cir. 1998). 
106[Confidential Information regarding TSP customers' headroom 
and revenue trends].  See AT&T Initial Brief at 83; BellSouth 
Reply Brief at 51-52; BellSouth's Interrogatory Response No. 4, 
Tab A.  [Confidential Information regarding TSP customers' 
headroom and revenue trends].  BellSouth's Response to 
Interrogatory No. 4, Tab A.  [Confidential Information regarding 
TSP customers' headroom and revenue trends].  Id. 
107Complaint at 35-36; Complaint Tab H, BellSouth Tariff FCC No. 
1, sections 2.4.8 (E)(1), (4), and (10) (the current tariff, as 
modified in June 2004); Answer Tab 9 B, BellSouth Tariff FCC No. 
1, section 2.4.8 (E)(11) (the tariff as filed March 22, 1999); 
AT&T Initial Brief at 111, 135; Mayo Affidavit at para. 67. 
108BellSouth argues that the analogy to growth discounts must 
fail because growth discounts require the customer to commit 
demand as to which the carrier has not yet sunk any investment, 
whereas the TSP's 90% commitment requirement encourages customers 
to continue using facilities that BellSouth has already built for 
the customers' use.  Thus, in BellSouth's view, the latter is 
cost-justified, while the former is not.  BellSouth Legal 
Analysis at 6-7, 41-47; BellSouth Initial Brief at 36-38, 68-69.  
BellSouth's argument is unpersuasive, however.  First, the TSP 
does not necessarily encourage a customer to continue using 
facilities that BellSouth has already built for the customer's 
use.  A customer can, and inevitably does, meet its 90% 
commitment requirement through a shifting range of purchases, as 
its retail customer base churns and changes.  That is, TSP 
customers secure new facilities and abandon old ones, and the 
TSP's discounts are not linked to particular facilities.  
Moreover, BellSouth has presented no evidence that it cannot 
recover, and has not recovered, its facility investments at the 
time customers sign up for or renew their TSP subscriptions.  See 
Reply at 3, 12-13, 35-38, 41-42; AT&T Initial Brief at 4, 139-40, 
150-51; AT&T Reply Brief at 3, 65, 68-70.
109See BellSouth Legal Analysis at 77-78; BellSouth Initial Brief 
at 45-46, 49 n.142; BellSouth Reply Brief at 2, 5, 29-30.  See 
also Huels Affidavit at 2; 
www.bellsouthcorp/policy/transactions/tariffsum/vtml.
110Also irrelevant is the fact that the Commission denied 
petitions to suspend or investigate the TSP.  BellSouth Answer, 
Tab 2, Legal Analysis, at 37-38 (citing TSP Public Notice, 14 FCC 
Rcd 6199).  It is well-established that such Commission action 
does not preclude a subsequent challenge to the tariff on the 
same grounds under section 208 of the Act.  See, e.g., 
Examination of Current Policy Concerning the Treatment of 
Confidential Information Submitted to the Commission, Notice of 
Inquiry and Notice of Proposed Rulemaking, 11 FCC Rcd 12406, 
12428 at para. 45 (1996); Bell Atlantic Telephone Companies, 
Memorandum Opinion and Order, 8 FCC Rcd 2732, 2733 at para. 7 
(1993) (``Bell Atlantic Order''); Policy and Rules Concerning 
Rates for Dominant Carriers, Notice of Proposed Rulemaking, 2 FCC 
Rcd 5208, 5209 at para. 7 (1987); In the Matter of AT&T 
Communications Tariff F.C.C. Nos. 1 and 2, Transmittal Nos. 604 
and 628, Memorandum Opinion and Order, 2 FCC Rcd 548, 550 at 
para. 14 (1987); AT&T Communications Revisions to Tariff F.C.C. 
Nos. 1,  9 and 10, Transmittal Nos. 434 and 435, Memorandum 
Opinion and Order on Reconsideration, 1 FCC Rcd 930, 931 at para. 
10 (1986); Bell Atlantic Co. Tariff F.C.C. No. 1, Order on 
Reconsideration, 7 FCC Rcd 5271, 5272 at para. 7 (Com. Carr. Bur. 
1992) (``Bell Atlantic Recon. Order''); In the Matter of American 
Telephone and Telegraph Co. Revisions to Tariff F.C.C. No. 1, 
Transmittal No. 1105, Order on Reconsideration, 3 FCC Rcd 3572, 
3572 at para. 3 (Com. Carr. Bur. 1988); In  the Matter of 
Southwestern Bell Telephone Company Transmittal Nos. 1537 and 
1560 Revisions to Tariff F.C.C. No. 68, Order Designating Issues 
for Investigation, 3 FCC Rcd 2339, 2339 at paras. 6-7 (Com. Carr. 
Bur. 1988) (subsequent history omitted).  BellSouth's reliance on 
NYNEX Tel. Cos. Revision to Tariff F.C.C. No. 1, Trans. Nos. 311, 
314 and 350, Order, 9 FCC Rcd 7832 (Com. Carr. Bur.-Tar. Div. 
1994) (``NYNEX'') is likewise misplaced, because the Commission 
there simply denied petitions to suspend or investigate the 
tariff at issue.  Moreover, that tariff differed materially from 
the TSP by allowing the customer to choose the amount of volume 
to commit to the plan.  NYNEX, 9 FCC Rcd at 7832, para. 1; AT&T 
Reply Brief at 65-67.
111See BellSouth Initial Brief at 58 (noting its goal of 
``ensuring relatively high usage of BellSouth's deployed 
facilities, which thus continue to earn a return on the 
investment made on behalf of that customer'').  See also 
BellSouth Legal Analysis at 65-66, 69; Carlton Declaration at 
paras. 29-30; Mims Declaration at paras. 44, 80, 96; BellSouth 
Initial Brief at 6, 50-51, 56-59, 62-63; BellSouth Reply Brief at 
14, 31-32, 37-38, 55-56; BellSouth Interrogatory Response No. 1; 
but see BellSouth Initial Brief at 56 (noting that TSP customers 
may use any combination of services and facilities in meeting 
their Committed Volume Levels).  Supporting this view of non-
specific facility use, see generally Reply at 12; Mayo Reply 
Affidavit paras. 18-19 & n.2; AT&T Initial Brief at 39, 51-52, 
124-27, 132-34; AT&T Reply Brief at 50-52.
112BellSouth Legal Analysis at 71, 76; BellSouth Initial Brief at 
31-32, 43-44, 47-48; BellSouth Reply Brief at 24-26; BellSouth 
Interrogatory Response No. 1.
113Non-Accounting Safeguards Order, 14 FCC Rcd at 22028-29, para. 
257 (discussing section 272(e)(3)) (emphasis added).
114Access Charge Reform Order, 11 FCC Rcd at 21437, para. 192.
115BellSouth Legal Analysis at 4, 32. 
116BellSouth Reply Brief at 28. 
117Joint Statement at para. 18; but cf. BellSouth Reply Brief at 
12-13, 19-20, 28-29 (arguing that the evergreen provision was 
developed at the request of TSP customers, including AT&T).
118Complaint Tab H, BellSouth Tariff FCC No. 1, sections 2.4.8 
(E)(1), (4), and (10) (the current tariff, as modified in June 
2004); Answer Tab 9 B, BellSouth Tariff FCC No. 1, section 2.4.8 
(E)(11) (the tariff as filed March 22, 1999); Complaint at 36; 
Mayo Affidavit at para. 67; AT&T Initial Brief at 111, 135.  
119See Part III. C, infra.  Moreover, we have no reason to 
believe that AT&T's right to damages, if any, would be any 
different for liability arising under sections 201(b) and 202(a) 
than under section 272.
12047 U.S.C. § 415(b).
121BellSouth Answer at 22;  BellSouth Legal Analysis at 5, 32-36; 
BellSouth Initial Brief at 26-30; BellSouth Reply Brief at 68-69. 
122See, e.g., AT&T v. Winback & Conserve Program, Inc., 
Memorandum Opinion and Order, 16 FCC Rcd 16074, 16081 at n.53 
(2001) (``Winback'') (``Section 415(b) applies only to claims for 
damages.''); ACC Long Distance Corp. v. Yankee Microwave, Inc., 
Memorandum Opinion and Order, 10 FCC Rcd 654, 670 at para. 30 
(1995) (affirming a Bureau order because ``the Bureau did not 
find that ACC's entire complaint, including its requests for 
declaratory rulings, is barred by the statute of limitations in 
Section 415 of the Act.'') (subsequent history omitted); Bunker 
Ramo Corp. v. Western Union Telegraph, Memorandum Opinion and 
Order, 31 F.C.C. 2d 449, 454 (Rvw. Bd. 1971) (``Section 415(b), 
both by its terms and as it has been construed in past 
proceedings, applies exclusively as a bar to the recovery of 
damages; it does not operate as a bar to other forms of 
relief.'') (subsequent history omitted); Municipality of 
Anchorage v. Alascom, Inc., Memorandum Opinion and Order, 4 FCC 
Rcd 2472, 2465 at para. 25 (Com. Carr. Bur. 1989) (``Anchorage v. 
Alascom'').  See generally Heritage Cablevision v. Texas 
Utilities Electric Co., Memorandum Opinion and Order, 6 FCC Rcd 
7099, 7106 at para. 36 (1991) (noting that ``Section 415(b) does 
not limit our ability to redress harm caused by longstanding 
misconduct such as this on a prospective basis.'').
123Complaint at 68-69.
124Complaint at 2, para. 2.
125Compare Complaint at 68; AT&T Supplement at 6-9; Reply at 24-
26, with BellSouth Answer at 22; BellSouth Legal Analysis at 32-
36; BellSouth Initial Brief at 26-28 (taking opposing views on 
when AT&T's damages claims accrued).  For the same reasons, we 
need not and do not decide in this Order whether 47 U.S.C. § 
204(a)(3) bars all, or only part, of AT&T's entitlement to seek 
recovery of any damages.  Compare BellSouth Legal Analysis at 37-
38; BellSouth Initial Brief at 9, 11-12 (arguing that section 
204(a)(3) bars retrospective (but not prospective) relief and 
thus eliminates all of AT&T's entitlement to damages, if any), 
with AT&T Reply Brief at 78-79 (acknowledging that section 
204(a)(3) does bar its recovery of some of its alleged damages, 
but not all such damages).
126Armstrong Utilities, Inc. v. General Telephone Co. of PA, 
Memorandum Opinion, Order, and Temporary Authorization, 25 F.C.C. 
2d 385, 389 at para. 11 (1970) (``Armstrong'') (subsequent 
history omitted).  See  MCI Telecommunications Corp.  v. Pacific 
Tel. Co. of PA, Memorandum Opinion and Order, 12 FCC Rcd 13243, 
13252 at para. 15 (1997) (subsequent history omitted); Michael J. 
Valenti and Real Estate Marketplace v. AT&T Co., Memorandum 
Opinion and Order, 12 FCC Rcd 2611, 2621 at para. 24 (1997) 
(``Valenti''); Tele-Valuation, Inc. v. AT&T Co., Memorandum 
Opinion and Order, 73 F.C.C. 2d 450, 451 at para. 6 (1979) 
(``Tele-Valuation v. AT&T''); MCI Telecommunications Corp. v. 
Northwestern Bell Tel. Co., Order to Show Cause, 4 FCC Rcd  6096, 
6097-98 n.8 (Com. Car. Bur. 1989) (``MCI v. Northwestern Bell''); 
Anchorage v. Alascom, 4 FCC Rcd at 2473, para 14; Mid-State 
Horticultural Co. v. Pennsylvania Railway, 320 U.S. 356, 364 
(1943) (``Mid-State''); A.J. Phillips Co. v. Grand Trunk W. 
Railway Co., 236 U.S. 662, 667 (1915) (``Grand Trunk''); Ward v. 
Northern Ohio Telephone Co., 251 F. Supp. 606, 609 (N.D. Ohio 
1966), aff'd, 381 F. 2d 16 (6th Cir. 1967).
127See BellSouth Legal Analysis at 32-35; BellSouth Initial Brief 
at 28-29.
12847 U.S.C. § 415(b) (emphasis added).
129See Valenti, 12 FCC Rcd at 2621-22, para. 24; Tele-Valuation 
v. AT&T, 73 F.C.C. 2d at 451, para. 6; Armstrong, 25 F.C.C. 2d at 
389, para. 11; MCI v. Northwestern Bell, 4 FCC Rcd at 6097-98, 
n.8; Mid-State, 320 U.S. at 367; Grand Trunk, 236 U.S. at 667.
130Winback, 16 FCC Rcd at 16081, n.53.  See Black Radio Network 
v. New York Telephone Co., Memorandum Opinion and Order, 12 FCC 
Rcd 13737 at 13748, n.40 (Com. Carr. Bur. 1997) (noting that 
``even in the absence of a damage claim, the Bureau is always 
concerned with the timeliness of complaints.  We will not 
hesitate to dismiss causes of action as untimely when 
considerations of equity so require.'').  But cf. AT&T, MCI  v. 
Bell Atlantic - PA, Memorandum Opinion and Order, 14 FCC Rcd 556, 
566 at para. 18 (1998) (``AT&T v. Bell Atlantic PA'')  (declining 
to dismiss a complaint as untimely on equitable grounds, because 
the defendants failed to cite specific authority supporting such 
a dismissal).
131BellSouth Answer at 22; BellSouth Legal Analysis at 32-36; 
BellSouth Initial Brief at 26-30.
132BellSouth Answer at 22; BellSouth Legal Analysis at 33, 34; 
BellSouth Initial Brief at 26-27.
133BellSouth Legal Analysis at 3-4, 22-25, 36; Joint Statement at 
para. 29; BellSouth Initial Brief at 2-3, 26, 27, 30, 37-38, 74, 
78-79, 81-82, 84; BellSouth Reply Brief at 11, 23-24, 27, 48, 61.  
BellSouth also observes that:  (i) but for [Confidential 
Information regarding AT&T business decision and subsequent 
events], eliminating any competitive or financial harm that the 
TSP allegedly causes AT&T today, BellSouth Initial Brief at 2-3, 
30; BellSouth Reply Brief at 11; (ii) given that the TSP existed 
for years without legal challenge, other TSP customers and 
potential customers have formed business plans based on the 
continued availability of the TSP, BellSouth Initial Brief at 21-
22; (iii) some of the evils that statutes of limitation are 
designed to prevent have occurred in this proceeding -- 
specifically, potentially relevant witnesses and documents that 
might have been available had the complaint been filed sooner 
were not available, BellSouth Reply Brief at 35-36; and (iv) AT&T 
has [Confidential Information regarding the amount of TSP 
discounts received by AT&T], BellSouth Interrogatory Response No. 
4, Tab A; BellSouth Initial Brief at 30; BellSouth Reply Brief at 
11. 
134See para. 42, supra.
135We do not, in our discussion here, make any determination 
about when AT&T's claim for damages accrued under section 415(b).
136Voice over Internet Protocol (``VoIP'').
137For example, from 2002 to 2004, BellSouth's TSP-eligible 
revenue [Confidential Information regarding BellSouth revenues].  
BellSouth Interrogatory Response No. 4.
138Complaint at 15-17 & n.40, 22, 45, 58-59; Huels Affidavit at 
paras. 11-16; Mayo Affidavit at paras. 6, 33-34; Mayo Reply 
Affidavit at para. 5; AT&T Initial Brief at 48, 82-85; AT&T 
Interrogatory Response No. 1 at 17-19. 
139See ,e.g., AT&T v. Business Telecom, Inc., Memorandum Opinion 
and Order, 16 FCC Rcd 12312 (2001) (``AT&T v. BTI'') (subsequent 
history omitted).
140Complaint at 68-69; AT&T Supplement at 6-9; Reply at 24-26; 
AT&T Initial Brief at 163-73; AT&T Reply Brief at 76-92.  
Although AT&T seeks damages from BellSouth, in an amount to be 
determined in a supplemental proceeding, AT&T states that it 
``principally seeks other relief (declaratory, injunctive, and 
prescriptive) . . .''.  AT&T Initial Brief at 14.
141BellSouth Answer at 23-24, 68; BellSouth Legal Analysis at 20-
21, 37-38, 78-86; BellSouth Initial Brief at 4-5, 9-11, 12-25; 
BellSouth Reply Brief at 9-10, 68-70.
142Given that we find in favor of AT&T on liability, AT&T may now 
file a supplemental complaint for damages in compliance with 47 
C.F.R. § 1.722.  If BellSouth plans to seek reconsideration or 
court review of this Order, however, the parties may wish to seek 
jointly a waiver and extension of our 60-day deadline for filing 
such a damages complaint.
143As a practical matter, [Confidential Information regarding the 
impact on TSP customers of this action]. 
144Between now and the expiration of a TSP customer's term, the 
customer remains liable for any shortfall charges it may incur.  
14547 U.S.C. §§ 154(i), 208.
146Implementation of the Telecommunications Act of 1996: 
Amendment of Rules Governing Procedures To Be Followed When 
Formal Complaints Are Filed Against Common Carriers, 12 FCC Rcd 
22497, 22565-66 at para. 159 & n.464 (``Formal Complaints 
Rulemaking Order'') (subsequent history omitted); Bell Atlantic 
Order, 8 FCC Rcd at 2733, n.8.
147Both parties agree that we have authority under sections 4(i) 
and 272 of the Act to order this result.  AT&T Supplement at 4-
10; Reply at 26-28; AT&T Reply Brief at 82 n.268; BellSouth 
Initial Brief at 5, 8.  Both parties also agree that we have the 
authority to strike just the evergreen provision, so that the TSP 
would terminate customer-by-customer, as each reached the end of 
its five-year commitment or one-year extension.  AT&T Supplement 
at 6-9; Reply at 26-28; AT&T Initial Brief at 163-67; AT&T Reply 
Brief at 82 n.268; BellSouth Initial Brief at 5, 6, 8.  The 
virtue of such a result is that some TSP customers would have 
longer than six months to adjust to the future elimination of the 
TSP, thereby reducing market disruption.  The vice of such a 
result, however, is that BellSouth Long Distance would be one of 
those favored TSP customers; indeed, BellSouth Long Distance 
would remain under the TSP until April 10, 2006, [Confidential 
Information regarding the remaining terms of other  TSP 
customers], thereby perpetuating and exacerbating the very 
discrimination that this Order seeks to remedy.  Mims 
Declaration, Attachment G; AT&T Initial Brief at 6-7; AT&T Reply 
Brief at 82 n.268.  Thus, we decline to adopt this approach.
148In this regard, the remedy we fashion here is analogous to the 
Commission's actions in the CLEC Access Charge Order, Access 
Charge Reform:  Reform of Access Charges Imposed by Competitive 
Local Exchange Carriers, Seventh Report and Order and Further 
Notice of Proposed Rulemaking, 16 FCC Rcd 9924 (2001)  
(subsequent history omitted), and in the ISP Remand Order, 
Implementation of the Local Competition Provisions in the 
Telecommunications Act of 1996:  Intercarrier Compensation for 
ISP-Bound Traffic, Order on Remand and Report and Order, 16 FCC 
Rcd 9151 (2001), where the Commission ordered the gradual 
reduction of rates, rather than a ``flashcut,'' so as to minimize 
industry disruption  (subsequent history omitted).  Cf. In the 
Matter of Unbundled Access to Network Elements, Order and Notice 
of Proposed Rulemaking, FCC 04-179, 2004 WL 1900394, at para. 30 
(Aug. 20, 2004) ("We recognize that transition plans are always 
imperfect, as they by definition retain -- temporarily -- aspects 
of the regime being discarded.").  
14947 U.S.C. § 205.
150See generally National Ass'n of Motor Bus Owners v. FCC, 460 
F.2d 561, 565 (2d Cir. 1972); Implementation of Section 
402(b)(1)(A) of the Telecommunications Act of 1996, Order on 
Reconsideration, 17 FCC Rcd 17040, 17042-43 at para. 6 (2002) 
(confirming Commission's authority to prescribe rates in a 
complaint proceeding); AT&T v BTI, 16 FCC Rcd at 12312, para. 13 
(``Section 205 thus expressly authorizes the Commission to 
prescribe rates in the context of a complaint proceeding under 
section 208''); MTS/WATS, Report and Order, 83 F.C.C. 2d 167, 191 
at paras. 70-73 (1980); Implementation of Section 402(b)(1)(A) of 
the Telecommunications Act of 1996, Notice of Proposed 
Rulemaking, 11 FCC Rcd 11233, 11236-37 at para. 8 & n.22 (1996); 
Regulatory Policies Concerning Resale and Shared Use of Common 
Carrier Services and Facilities, Order, 60 F.C.C. 2d 261,284-85, 
321-22 at paras. 42, 130-32 (1976). 
151See, e.g., BellSouth Legal Analysis at 67-69; Mims Declaration 
at paras. 45-51. 
15247 U.S.C. § 205(a). 
153Complaint at 3-10, 18-69; Reply at 1-22, 35-48; AT&T Initial 
Brief at 156-163; AT&T Reply Brief at 72-76.   
154BellSouth Legal Analysis at 30-31; Mims Declaration at para. 
94 and Attach. H.  
155Joint Statement at para. 40; Mims Declaration at para. 55.  
156Mims Declaration at para. 95.