** Shares of UnitedHealth Group UNH.N down 1.2% at $339.72 premarket after WSJ reports findings of U.S. Senate's investigation into co's Medicare Advantage practices
** Senate committee alleges insurer used aggressive tactics to collect diagnoses that boost government payments under risk-adjustment rules, according to report
** In Medicare Advantage, the federal government pays insurers a fixed amount per member, with extra payments for patients with costly conditions
** Report makes no formal recommendations and alleges no wrongdoing
** UNH did not immediately respond to Reuters request for comment
** Stock fell 34.4% over the past year
(Reporting by Tharuniyaa Lakshmi in Bengaluru)
((tharuniyaa@thomsonreuters.com))
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