This excerpt taken from the UNH 10-K filed Feb 21, 2008.
16. FORM OF DISTRIBUTION. Effective for distributions made on or after January 1, 2008, Section 9.2 of the Plan Statement shall be amended to read in full as follows:
9.2. Form of Distribution. Distribution of the Participants Account shall be made in whichever of the following forms as the Participant shall have designated at the time of his or her enrollment (as described in Section 9.3):
The amount of future installments will be determined as soon as administratively feasible following the end of each later Plan Year. The amount of each installment shall be determined by dividing the Account balance as of the Valuation Date as of which the installment is being paid, by the number of remaining installment payments to be made (including the payment being determined). Such installments shall be actually paid as soon as practicable after each such determination (but not later than the last day of the February following such Plan Year).
then, the portion of the Participants Account in this Plan which is payable in the form of installments shall be distributed to the Participant in a lump sum as soon as practicable after such Valuation Date.