I left ATT for Verizon a few weeks ago, and just realized something that didn't seem significant at the time. I had a 4s and pulled the trigger on an early upgrade on 9/20 for a new 5s. A few days later I ported out my numbers to Verizon and cancelled my ATT account. ( and returned the ATT 5s) By that time, they had recalculated my ETF from $140 with the 4s to $325 for the 5s. After I cancelled, I chatted with CS to get my $325 ETF removed because I had returned the phone within the 14 day time frame. The rep verified the return and then waived the $325 ETF. Now I'm looking at my final bill and they never reinstated the $140 ETF for the 4s. So, it looks like if you early upgrade, wait a few days, and then return the phone, you can essentially get out of an ATT contract after 1 year w/o paying an ETF. I guess it would be useful for people like me who are midway through an ATT contract and want to switch carriers.