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Upgrading phone on existing AT&T account

I have a friend who just purchased a Samsung S5. He has the phone he used previously, which is running ICS. His wife has an older, smaller phone running GB. They have separate contracts with AT&T. He would like for his wife to change phones from her current phone, on her contract, to his old phone, which was on his contract.
How would he/she go about this? He will be doing the actual work, since she is technically limited, to say the least.
 

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