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Or just buy it full price and save the bother.
Full price 16gb iPhone 4s is $649 plus tax. Out the door it is unlocked and you never have to deal with AT&T for the unlock, for fees etc.
Subsidized iPhone is $199 plus tax (which in about five states is on the full price) plus $36 activation fee and a trip to AT&T to pay the $450 eft etc. and they might make you pay that first months charge on top of the non refundable activation fee.
So in Cali that's $705 and I'm ready to go from Apple to t-mobile or at least $741 and I have to deal with AT&T who I am trying to get away from.
Even outside of those five states the math doesn't add up. In Memphis where I just finished a job and bought my iPhone the sales tax is 9.25% for that 16gb phone. So full price that's $709 and I avoid AT&T or at least $703 and I have to talk to them.







But internationally, it will work in many countries 
The phone truly belongs to the customer now without any additional fees. The phone company should consider themselves lucky IF the customer stays with the company after the contract on a month to month basis. At least Unlock the phone since there's no more legal obligations attached!