UNH » Topics » The 2006 and 2007 outlook disclosed in this report are estimates only and are subject to change based upon the finalization of the Companys restatement of its historical financial statements.

This excerpt taken from the UNH 8-K filed Dec 19, 2006.

The 2006 and 2007 outlook disclosed in this report are estimates only and are subject to change based upon the finalization of the Company’s restatement of its historical financial statements.

The 2006 and 2007 outlook disclosed in this report, including estimates of net income and other financial information, reflect management’s current estimates of the range of additional non-cash charges for stock-based compensation expense for the applicable period arising from the review of the Company’s historical stock option practices conducted by the Independent Committee. These estimates are not yet final and are subject to change based upon the finalization of the Company’s restatement of its historical financial statements as discussed in the risk factor above. It should also be noted that this outlook excludes any adjustment for any non-operating cash charges which may be required in connection with the resolution of stock option-related tax matters, litigation, and regulatory matters, the amount and timing of which are uncertain but which are likely to be material.

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