On April 21, 2009, UnitedHealth Group Incorporated (the "Company") issued a press release announcing its first quarter 2009 results. A copy of the press release is furnished herewith as Exhibit 99.1 and incorporated herein by reference.

The press release contains the following non-GAAP financial measures:

1. adjusted fourth quarter 2008 earnings from operations and operating margin, each of which excludes a pre-tax operating cost charge for the settlement of class action litigation related to the reimbursement for out-of-network medical services and a pre-tax reduction in operating costs for insurance recoveries and legal fees related to various matters; and

2. adjusted first quarter 2009 year-over-year increase in Health Care Services earnings from operations, which excludes the impact of a decrease in investment and other income.

The most directly comparable GAAP financial measures to these non-GAAP measures are as follows:

Fourth quarter 2008 earnings from operations                          $ 1.3 billion
Fourth quarter 2008 operating margin                                            6.3 %
First quarter 2009 year-over-year decrease in Health Care
Services earnings from operations                                     $ (50 million )

Reconciliations of the non-GAAP financial measures to the most directly comparable GAAP financial measures are attached to the press release.

The information in this Item 2.02 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.