This excerpt taken from the UNH 10-K filed Feb 21, 2008.
1. TERMINATION OF DIRECTORSHIP. Effective for Plan Years beginning on or after January 1, 2008, Section 1.2.13 of the Plan Statement shall be amended to read in full as follows:
1.2.13. Termination of Directorship a complete severance of a Participants membership on the Board of Directors of UnitedHealth Group for any reason other than the Participants death. Whether a Termination of Directorship has occurred is determined under section 409A of the Code and section 1.409A-1(h) of the regulations (i.e., whether the expiration of the directors term or his or her resignation or removal from the Board constitutes a good-faith and complete termination of the Directors relationship with UnitedHealth Group).