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Stock Basis

Some UnitedHealth Group shareholders were shareholders in predecessor companies that we acquired in tax-free stock-for-stock exchange transactions. In these cases, the shareholder's cost basis in the predecessor company generally carries forward to their UnitedHealth Group shares. We have provided the following stock exchange ratio information to assist in the calculation of cost basis for these situations. For questions relating to tax issues, please consult a professional tax advisor.

UnitedHealth Group

Acquisition     Date     Stock Price     Stock Exchange Ratio    
PacifiCare Health Systems, Inc. 12/20/2005 $63.06 1.10 UnitedHealth Group plus $21.50 cash to 1 PacifiCare Health Systems, Inc.
PDF Tax Treatment Examples
PDF Material U.S. Federal Income Tax Consequences of Merger
 
Oxford Health Plans, Inc. 7/29/2004 $32.00 .6357 UnitedHealth Group plus $16.17 cash to 1 Oxford Health Plans, Inc.
PDF Tax Treatment Examples
PDF Material U.S. Federal Income Tax Consequences of Merger
  
Mid Atlantic Medical Services, Inc 2/10/2004 $30.00 .82 UnitedHealth Group plus $18.00 cash to 1 Mid Atlantic Medical Services, Inc.
PDF Tax Treatment Examples
  
Virginia's Physician Network Inc. 3/7/2001 $15.12* .13916 UnitedHealth Group to 1 Virginia's Physician Network Inc.**
  
Lifemark Corporation 2/9/2001 $15.47* .18672 UnitedHealth Group to 1 Lifemark Corporation**
  
FHP International 2/14/1997 Class A: $79.00 0.056 PacifiCare Class A common stock plus 0.176 PacifiCare Class B common stock to 1 FHP International.
Class B: $83.75 PacifiCare later combined its two classes of common stock into one, and the shares then subsequently split two for one.
  
Healthwise of America Inc. 4/12/1996 $7.57* .6475 UnitedHealth Group to 1 Healthwise of America Inc.**
  
Surgical Care Affiliates -- -- .10 Healthwise of America to 1 Surgical Care Affiliates
  
HMO America 8/31/1993 $3.70* .64 UnitedHealth Group to 1 HMO America for both common and preferred.**

 

*split adjusted
**Original ratio at time of acquisition. Subsequent UNH stock splits could change the number of UNH shares held.

UnitedHealth Group Stock Split History

Stock Split Ratio      Ownership Record Date 
2:1  September 1, 1992 
2:1  February 22, 1994 
2:1  December 1, 2000 
2:1  June 2, 2003 
2:1  May 20, 2005 

 

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