BELLSOUTH CORP
8-K, 1995-05-19
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                 SECURITIES AND EXCHANGE COMMISSION
                              
                     Washington, D. C. 20549



                             FORM 8-K
                              
                          CURRENT REPORT
                              
                              
              Pursuant to Section 13 or 15(d) of the
                 Securities Exchange Act of 1934
                              
                              
                  Date of Report:  May 18, 1995
                              
                              
                      BELLSOUTH CORPORATION
      (Exact name of registrant as specified in its charter)
                              
                              

         Georgia                 1-8607                  58-1533433
      (State or other         (Commission              (IRS Employer
       jurisdiction of         File Number)             Identification 
       incorporation)                                   No.)


      1155 Peachtree Street, N. E., Atlanta, Georgia 30309-3610
      (Address of principal executive offices)       (Zip Code)


        Registrant's telephone number, including area code
                       (404) 249-2000
Item 5.  Other Events

On May 18, 1995, BellSouth Telecommunications, Inc.
(BellSouth Telecommunications) announced plans to reduce its
work force by an additional 9,000 to 11,000 employees over
the next two years.  These employee reductions, which are in
addition to the reduction of 5,000 employees still pending
under the restructuring plan begun in 1993, are necessary to
enable BellSouth Telecommunications to effectively address
the rapid development of competition in its nine-state
region.  Planned activities to facilitate these additional
employee reductions will include significant changes in the
company's staff support operations and business processes.
The specific financial impacts are currently not estimable;
the cost of such reductions will be recognized by the end of
1995 when the actual number of employees affected and the
final terms and conditions of related separation benefit
plans are determined.  As future process improvement plans
are identified and finalized, further employee reductions
are expected.
                          SIGNATURE


Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be
signed on its behalf by theundersigned thereunto duly
authorized.


BELLSOUTH CORPORATION


By: /s/RONALD M. DYKES
    Ronald M. Dykes
    Vice President, Chief Financial Officer
     and Comptroller
    May 19, 1995




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