This excerpt taken from the UNH 10-K filed Feb 21, 2008.
1. DEFINITION OF AFFILIATE. Effective for Plan Years beginning on or after January 1, 2008, the definition of Affiliate in Section 1.2.2 of the Plan Statement shall be amended to read in full as follows:
1.2.2. Affiliate a business entity which is not an Employer but which is part of a controlled group with the Employer or under common control with an Employer, as those terms are defined in section 414(b) and (c) of the Code (applying an eighty percent (80%) common ownership standard). A business entity which is a predecessor to an Employer shall be treated as an Affiliate if the Employer maintains a plan of such predecessor business entity or if, and to the extent that, such treatment is otherwise required by regulations under section 414(a) of the Code. A business entity shall also be treated as an Affiliate if, and to the extent that, such treatment is required by regulations under section 414(o) of the Code. In addition to said required treatment, the Executive Vice President, Human Capital may, in his or her discretion, designate as an Affiliate any business entity which is not such a controlled group, common control or predecessor business entity but which is otherwise affiliated with an Employer, subject to such limitations as the Executive Vice President, Human Capital may impose.