KaeYoss said:
This forgeds that you will lose your dex bonus if you're immobilized.
UD will protect you against losing your dex bonus when you're caught flat-footed or when attacked by an unseen enemy. Other situations aren't covered, and when you're immobilized, even UD won't help you against them.
That isn't what the 3.5 wording says.
Being Attacked while Balancing: You are considered flat-footed while balancing, since you can’t move to avoid a blow, and thus you lose your Dexterity bonus to AC (if any). If you have 5 or more ranks in Balance, you aren’t considered flat-footed while balancing.
If it just said you lose your dex bonus to AC, I would agree. But there seems to have been a change that balancing (with 4 or less ranks) is the same a being flat-footed. Flat-footed is covered by UD. Chalk it up as another strange 3.5 change or a bad edit.