Officials with BellSouth Corporation say the reduction of 1,500 management jobs is because of competition from cable providers.
The Atlanta-based company says the reductions will take place in supervisory and non-supervisory management positions, including staff support functions.
Most of the reductions are expected to occur through the acceptance of voluntary severance packages and are to be completed by April 30.
BellSouth will record an after-tax charge of roughly $95 million, about $50 million of which will be recognized in the fourth quarter of 2005.
The cuts amount to seven percent of BellSouth's more than 21,000 management employees.