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> Tying It All Together Case 11-1 Before you begin this assignment review the Tying It All Together feature in the chapter. It will also

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> Tying It All Together Case 11-1 Before you begin this assignment review the Tying It All Together feature in the chapter. It will also be helpful if you review UnitedHealth Group Incorporated's 2015 annual report (http:/www.unitedhealthgroup.com/-/media/UHG/PDF/2015/UNH-Q4-2015-Form-10-K.ashx?la-en) UnitedHealth Group Incorporated is a diversified health and well-being company dedicated to helping people live healthier lives. The company operates under two distinct platforms: health benefits (UnitedHealthcare) and health services (Optum). Requirements 1. What are contingent liabilities? 2. Review Note 13 (Commitments and Contingencies), specifically the section labeled Legal Matters. Does UnitedHealth Group Incorporated report any contingencies? If so, provide a summary 3. How should a company handle contingent liabilities that are reasonably possible or probable but cannot be estimated? 4. Review Note 13 (Commitments and Contingencies), specifically the section labeled California Claims Processing Matter. How did UnitedHealth Group Incorporated handle the recording of this contingent liability

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