On April 24, 2008, Standard&Poor's Ratings Services revised its outlook on UnitedHealth Group Inc. (NYSE:UNH) to negative from stable and affirmed its 'A-' counterparty credit rating on UNH. At the same time, Standard&Poor's affirmed its various counterparty credit and financial strength ratings on UNH's subsidiaries (UNH's subsidiaries are rated 'A', except for United HealthCare Insurance Co. and Golden Rule Insurance Co., which are rated 'A+', and Sierra Health Services Inc., which is rated 'A-'). The outlook on those units remains stable. "The negative outlook on UNH reflects that the rating could be lowered over the next 12 to 24 months," said Standard&Poor's credit analyst Shellie Stoddard. "This is based on our view that UNH's