This excerpt taken from the UNH DEF 14A filed Apr 7, 2005.
Procedures for Communication with the Board of Directors
In addition to the Compliance HelpLine we have in place for our employees to direct their concerns to appropriate persons within the Company, we have adopted additional procedures for our employees, shareholders and other interested parties to communicate concerns about accounting, financial reporting, auditing and other matters to our directors. If you have any concern that you would like to communicate, you may send it by regular mail to the following address:
UnitedHealth Group Incorporated
9900 Bren Road East
P.O. Box 1230
Minnetonka, MN 55343
ATTN: Corporate Secretary
Re: [see below]
Please indicate in the Re: line on the envelope whether your concern is directed to the full board, the non-management directors as a group, the Audit Committee or a specific director. You should direct all concerns regarding accounting and financial reporting, internal accounting controls and auditing matters to the Audit Committee.
Also, please indicate in the Re: line on the envelope whether you would like your communication to be kept confidential from management.