Even though Alltel insists their My Circle plans are the way to go, they've given in and joined the other major US carriers in announcing an unlimited calling plan.  The National Freedom Unlimited plan gets you all the minutes you can use for $99.99/month, while $79.99/mo. gets you 1400 unlimited minutes plus unlimited nights, weekends, and mobile-to-mobile calling plus 10 My Circle numbers (unlimited calls to those ten wireless or landline numbers).

If you don't plan on doing any mobile Web surfing, Email, or text messaging, the $80 plan looks pretty competitive to me.  Beware, though, Alltel charges $0.15 per text message on a pay-per-use basis and PDAs and BlackBerrys are not eligible for these plan rates.  If you need the mobile data and can deal with their customer service issues, I'd say Sprint offers a better value by throwing in unlimited messaging, handset data, and SprintTV for that same hundred bucks per month.  You young, socially connected types might opt for Helio instead, as they also offer an unlimited voice, messaging, and data plan for $99.99.