On May 17, 2007, Standard&Poor's Ratings Services revised its outlook on UnitedHealth Group Inc. (NYSE:UNH) and UNH's operating subsidiaries (see ratings list) to stable from negative. At the same time, Standard&Poor's affirmed its 'A' counterparty credit and senior debt ratings on UNH and affirmed its counterparty credit and financial strength ratings on UNH's operating subsidiaries. The outlook revision is based on significant progress in the company's corporate culture and governance remediation, the seven-year contract renewal with AARP, and the filing of current financial information consistent with SEC guidance. Although legal uncertainties remain, as does the potential for financial penalties related to the firm's historical stock option grant practices, we believe the cash charges will be manageable,
