This excerpt taken from the UNH 10-K filed Feb 11, 2009.
15.3 Qualified Settlement Fund
The parties agree to treat the Cash Settlement Fund as being at all times a qualified settlement fund within the meaning of Treas. Reg. Section 1.468B-1. In addition, as required, the Claims Administrator and the Escrow Agent jointly and timely shall make the relation-back election (as defined in Treas. Reg. Section 2.468B-1) back to the earliest permitted date.