Northern New England Spinco, Inc. was a Verizon Communications subsidiary created in 2007. Its sole purpose of existence is to act as a reverse Morris trust holding company for Verizon's assets owned by Bell Atlantic Communications, NYNEX Long Distance, and Verizon New England located within Maine, New Hampshire, and Vermont. This company was spun off to Verizon stockholders on March 31, 2008 and was merged into FairPoint Communications the same day.