| United
Therapeutics has established guidelines
that reflect good business practices and
considers these work rules to be an essential
responsibility and a necessary part of
managing our business. Accordingly, all
employees, officers and directors are
expected to adhere and advocate the principles
and responsibilities governing professional
and ethical conduct, as well as responsibilities
to United Therapeutics, the public and
other stakeholders, which comprise the
United
Therapeutics Code of Conduct and Ethics.
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