UnitedHealth Group (UNH)

OPERATIONAL RULES

5.1. Operational Rules for Deferrals. A Participant’s election to defer Board Compensation under Section 3 shall be “evergreen” and shall remain in effect until changed by the Participant for a future Plan Year as specified in Section 3.1.1.

5.2. Establishment of Accounts. There shall be established for each Participant an unfunded, bookkeeping Account which shall be adjusted each Valuation Date.

5.3. Accounting Rules. The Committee may adopt (and revise) accounting rules for the Accounts.

OPERATIONAL RULES

6.1. Operational Rules for Deferrals. A Participant’s election to participate in the 401(k) Restoration Option under Section 3.3 or election to defer compensation under Section 4 shall be “evergreen” and shall remain in effect for subsequent Plan Years unless, prior to such Plan Year, the election is changed or terminated or the Participant is not selected for participation for that subsequent Plan Year. If a Participant’s pay after deferrals is not sufficient to cover pre-tax and after-tax benefit payroll deductions, and tax or other payroll withholding requirements, the Participant’s deferrals shall be reduced to the extent necessary to meet such requirements.

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6.2. Establishment of Accounts. There shall be established for each Participant an unfunded, bookkeeping Account.

6.3. Adjustment of Accounts. The Executive Vice President, Human Capital shall cause the value of each Account to be increased (or decreased) from time to time for additions distributions, investment gains (or losses) and expenses charged to the Account.

6.4. Accounting Rules. The Executive Vice President, Human Capital may adopt (and revise) accounting rules for adjustment of the Accounts.