NEW YORK (Standard&Poor's) June 22, 2008--Standard&Poor's Ratings Services said today that UnitedHealth Group Inc.'s (NYSE:UNH; A-/Negative/A-2) second-quarter earnings were in line with expectations (relative to the July 2 earnings reforecast) and will not result in any rating action. Earlier this month, on July 2, Standard&Poor's revised its outlook on UNH's subsidiaries to negative when the company revised its full-year earnings guidance downward for the second time this year and announced $922 million in settlement charges related to its historical stock-option practices. Prior to that, on April 24, Standard&Poor's revised its outlook on UNH to negative following the company's first earnings reforecast. UNH's financial results through the first two quarters of 2008 indicate