This excerpt taken from the UNH 10-K filed Feb 11, 2009.
1. DEFINITION OF SEPARATION FROM SERVICE. For Plan Years beginning on or after January 1, 2009, the definition of Section 1.2.21 of the Plan Statement shall be amended to read in full as follows:
1.2.21. Separation from Service a severance of an employees employment relationship with the Employers and all Affiliates for any reason as defined in section 409A of the Code and Regulation § 1.409A-1(h). The Employers shall determine whether an employee has incurred a Separation from Service in accordance with section 409A of the Code and Regulation § 1.409A-1(h).