This excerpt taken from the UNH 10-K filed Feb 21, 2008.
2. DISTRIBUTION TO SPECIFIED EMPLOYEE. Effective for Plan Years beginning on or after January 1, 2008, Section 8.1.3 of the Plan Statement shall be amended to read in full as follows:
8.1.3. Distribution to Specified Employees. Notwithstanding any other provision of the Plan Statement, in the event that a Participant in the Plan is determined to be a
specified employee (as that term is defined under section 409A of the Code), any distribution to the Participant on account of the Participants Termination of Directorship shall be delayed by at least six (6) months to comply with the requirements of section 409A of the Code.