UNH · 10-Q · 2026Q2 · Full report

Headcount / Restructuring

UNITEDHEALTH GROUP INC · 2026-08-10 · Importance 34 · Surprise 42

Restructuring and other actions included a $50 million decrease in loss contract reserves for the second quarter and a $187 million decrease for the first six months. The six-month actions also included a $400 million contribution to the United Health Foundation funded by cash proceeds from an Optum Insight business disposition. These actions increased six-month operating costs by $415 million, increased investment and other income by $75 million, and decreased medical costs by $187 million. Second-quarter impacts were concentrated at Optum Health at $51 million, while six-month impacts were $339 million at Optum Insight, partly offset by $186 million at Optum Health.

Key facts

• For the three and six months ended June 30, 2026, restructuring and other actions included the net decrease in loss contract reserves of $50 million and $187 million, respectively. source
• For the three and six months ended June 30, 2026, restructuring and other actions included net valuation gains on equity securities of $1 million and $60 million, respectively. source
• During the three months ended June 30, 2026, restructuring and other items increased investment and other income by $1 million and decreased medical costs by $50 million. source
• For the six months ended June 30, 2026, restructuring and other items increased operating costs by $415 million, increased investment and other income by $75 million, and decreased medical costs by $187 million. source