UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

     
Date of Report (Date of Earliest Event Reported):   November 3, 2011

UnitedHealth Group Incorporated
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(Exact name of registrant as specified in its charter)

     
Minnesota 1-10864 41-1321939
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(State or other jurisdiction
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(Commission
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(I.R.S. Employer
of incorporation) File Number) Identification No.)
      
UnitedHealth Group Center, 9900 Bren Road East, Minnetonka, Minnesota   55343
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(Address of principal executive offices)
  ___________
(Zip Code)
     
Registrant’s telephone number, including area code:   952-936-1300

Not Applicable
______________________________________________
Former name or former address, if changed since last report

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))


Item 7.01 Regulation FD Disclosure.

UnitedHealth Group Incorporated’s (the "Company") previously disclosed 2011 earnings per share guidance included an estimated potential assessment for the Company’s pro rata share of costs for the policyholder claims of Penn Treaty Network America Insurance Company and its subsidiary ("Penn Treaty"), neither of which is affiliated with the Company. The Company will be required to accrue the assessment if and when a court declares Penn Treaty insolvent.

Based on the schedule announced by the court on November 2, 2011, the Company will not accrue an assessment related to Penn Treaty in 2011 because the court will not be issuing a ruling in 2011. Accordingly, the Company has adjusted its 2011 guidance to $4.52 to $4.57 per share to reflect this new development.

The information in this Item 7.01 shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall it be deemed incorporated by reference in any Company filing under the Securities Act of 1933, except as shall be expressly set forth by specific reference in such filing.






SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

         
    UnitedHealth Group Incorporated
          
November 3, 2011   By:   /s/ Richard N. Baer
       
        Name: Richard N. Baer
        Title: Executive Vice President and Chief Legal Officer