In the latest twist in the stock-option backdating story, UnitedHealth Group said that it may have to restate earnings for the past three years. That could cost the company as much as $286 million. Meanwhile, the health services giant admits in a regulatory filing that it is the object of an "informal" SEC probe into its stock option granting processes. UnitedHealth shares fell $1.70 to $44.47 in morning trading.

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