1. Someone who witnessed the Ultimate burn must say aloud, "Oh, Shit!"
2. Everyone who was within the vicinity of the Ultimate Burn must cringe and utter "Ooooh" under his or her breath.
3. Someone who witnessed the burn must call the person who delivered the Ultimate burn an asshole, dick, douche, or other deragatory name.
4. The person who the Ultimate burn is directed towards must tear up, or break out into an all out sobfest.
Once an Ultimate burn has been verified, the person who committed the Ultimate burn must acknowledge it by saying "Ultimate Burn," then apologizing and shaking hands with the victim of the Ultimate burn.
"Oooh Ultimate burn. Damn Mitch I apologize."