This excerpt taken from the UNH 10-K filed Feb 11, 2009.
2. DEFINITION OF SPECIFIED EMPLOYEES. For purposes of determining Specified Employees for Specified Employee Effective Dates beginning on or after January 1, 2009, the definition of Specified Employee in Section 1.2.22 of the Plan Statement shall be amended to read in full as follows:
1.2.22. Specified Employee an employee who, as of the date of the employees Separation from Service, is a key employee of an Employer or an Affiliate within the meaning of section 409A of the Code and determined pursuant to procedures adopted by UnitedHealth Group.