This excerpt taken from the UNH 10-K filed Feb 11, 2009.
2. Subsidiary Transactions
Investment in Subsidiaries. UnitedHealth Groups investment in subsidiaries is stated at cost plus equity in undistributed earnings of subsidiaries.
Dividends. Cash dividends received from subsidiaries and included in Cash Flows from Operating Activities in the Condensed Statements of Cash Flows were $1.8 billion, $3.8 billion and $2.0 billion in 2008, 2007 and 2006, respectively.