WalMart has Lumia 920 (yellow) for $49.99 with 2 yr ATT contract, new or renew. Shipping is Free. You will get a $100 WalMart giftcard. So, you are getting a free Lumia 920 and making $50! For some states, there is no tax (I'm in WA, and there is no tax charged, even there are WalMart all over the place!)
Other color also available for $69.99 with the same condition. So, you can make $30 if you go with white, red, cyan or black.
Some color of the phones are on back order, so shipping date is unknown.
Save 5% + 5% more when you use shopdiscover or FatWallet Cash Back and pay with a discover card. YMMV.
Seems to me it's the best deal out there if you are in the market for a Lumia 920.