This excerpt taken from the UNH 10-K filed Feb 11, 2009.
CREDITS FROM MEASURING INVESTMENTS
4.1. Designation of Measuring Investments. Through a voice response system (or other written or electronic means) approved by the Committee, each Participant shall designate the following Measuring Investments, which shall be used to determine the value of such Participants Account (until changed as provided herein):
The Accounts and such Measuring Investments are specified solely as a device for computing the amount of benefits to be paid by UnitedHealth Group under the Plan, and UnitedHealth Group is not required to purchase such investments. The Measuring Investments may be revised and amended by the Committee, in its discretion, from time to time.
4.2. UnitedHealth Group Stock as Measuring Investment. The Board of Directors may (but shall not be required to) determine that the Measuring Investments available for election by Participants will include deemed (but not actual) investment in the common stock of UnitedHealth Group, valued at the closing price of the common stock of UnitedHealth Group as reported on the New York Stock Exchange composite tape on the applicable Valuation Date.
4.3. Optional Rules for Measuring Investments. The Committee may adopt rules specifying the Measuring Investments, the circumstances under which a particular Measuring Investment may be elected, or shall be automatically utilized, the minimum or maximum amount or percentage of an Account which may be allocated to a Measuring Investment, the procedures for making or changing Measuring Investment elections, the extent (if any) to which Beneficiaries of deceased Participants may make Measuring Investment elections and the effect of a Participants or Beneficiarys failure to make an effective Measuring Investment election with respect to all or any portion of an Account.
4.4. Measuring Investments and Rules to be Identical to Executive Savings Plan. Unless the Committee specifies otherwise, the Measuring Investments and operational rules for this Plan shall be identical to those under the UnitedHealth Group Executive Savings Plan and any change to the Measuring Investments or operational rules under the Executive Savings Plan shall automatically apply to this Plan.