This excerpt taken from the UNH 8-K filed Jan 18, 2007.
Our 2006 and 2007 outlook are estimates only and are subject to change based upon the finalization of the Companys restatement of its historical financial statements.
Our 2006 and 2007 outlook, including estimates of net income and other financial information, reflect managements current estimates of the range of additional cash and non-cash charges for stock-based compensation expense for the applicable period arising from the review of the Companys 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 Companys 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.