2018-11-15T10:36:13-06:00 2017-12-31 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2017-01-01 367008317 BLUE CROSS AND BLUE SHIELD PLANS NATIONAL RETIREE HEALTH BENEFITS TRUST % TERRENCE J COONEY VP NEBA BLU 3124445670 225 NORTH MICHIGAN AVENUE CHICAGO IL 60601 TERRENCE J COONEY VP, NEBA 3124445670 2018-11-14 true DANIEL ROMANO P00504182 3128560200 209.220.64.52 36941220183195000003 2018-11-15 P D3DD5683B4A4F9ED0F5FC750A01E0847A880CEB1 A9899077D59173BDE12301F24C193D2CA4773CA1 2017 2019-02-21 02:37:17Z TERRENCE J COONEY 225 NORTH MICHIGAN AVENUE CHICAGO IL 60601 68330500 false X N/A X 1991 IL THE PRIMARY PURPOSE OF THE TRUST IS TO PROVIDE HEALTH BENEFITS TO ELIGIBLE RETIREES OF THE BLUE CROSS & BLUE SHIELD COMPANIES. 13 11 0 0 5661793 5130652 0 0 695688 542467 12093620 9486802 1945886 0 14735194 10029269 0 0 11871234 14170736 379113 482455 0 0 0 150853 6802092 12401200 21455283 2333994 -11426014 207889634 219337939 12139795 18719137 195749839 200618802 THE PRIMARY PURPOSE OF THE TRUST IS TO PROVIDE HEALTH BENEFITS TO ELIGIBLE RETIREES OF THE BLUE CROSS & BLUE SHIELD COMPANIES. false false PROVIDED HEALTH BENEFITS TO ELIGIBLE RETIREES OF BLUE CROSS & BLUE SHIELD. TOTAL HEALTH BENEFITS PAID DURING THE YEAR WAS $14,170,736. false false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 0 true true false false false false false X 13 11 true false false false false false false true true false false false true true true true true false false false X TERRENCE J COONEY VP NEBA 3122976000 225 N MICHIGAN AVE CHICAGO IL 60601 Rick Schum Chairman 0.1 10.2 X X 0 0 0 John F Giblin Vice Chairman 0.1 0.2 X X 0 0 0 Andrew C Corbin Committee member 0.1 20.2 X 0 0 0 Chuck Divita Committee Member 0.1 0.2 X 0 0 0 Don George Committee Member 0.1 10.2 X 0 0 0 Karen M Abraham Committee Member 0.1 0.2 X 0 0 0 Mark P Stimpson Committee Member 0.1 0.2 X 0 0 0 Michael A Gold Committee member 0.1 10.2 X 0 0 0 Michael Mizeur Committee Member 0.1 0.2 X 0 0 0 Christopher Booth Committee Member 0.1 10.2 X 0 0 0 Robert J Kolodgy Committee Member 0.1 40.2 X 0 968451 55014 Tim Huckle Committee Member 0.1 10.2 X 0 0 0 The Northern Trust Trustee 40.0 0.0 X 482455 0 0 482455 968451 55014 1 false true false 0 0 EMPLOYER CONTRIBUTION 900099 542467 542467 542467 7053599 3228590 3825099 0 0 0 0 0 60734434 0 58301231 0 2433203 0 2433203 2433203 0 0 0 0 0 0 0 0 0 0 10029269 542467 5661793 3825099 0 0 0 14170736 482455 0 0 0 0 0 0 0 53350 0 0 42975 0 0 0 0 0 0 0 0 0 0 0 0 0 TAXES INCURRED 6705767 21455283 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 203442106 217847781 0 0 0 0 0 0 4447528 1490158 207889634 219337939 12139795 14599540 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4119597 12139795 18719137 X 195749839 200618802 0 0 0 0 195749839 200618802 207889634 219337939 X -11426014 17363842 -1068865 X false true X true false 0 INCOME TAXES PAYABLE 4119597 4119597 X 26324246 17363842 -1068865 16294977 10029269 10029269 21455283 21455283 21455283 schedule d, part X, line 2 FIN 48 Disclosure INCOME TAXES INCURRED, WHICH ARE REPORTED WITHIN THE ACCOMPANYING FINANCIAL STATEMENTS, REPRESENT THE TRUST'S PROVISION FOR UNRELATED BUSINESS INCOME TAX, WHICH IS BASED ON THE DIVIDEND INCOME, REALIZED GAINS ON THE SALE OF INVESTMENTS, AND INTEREST INCOME ON CERTAIN INVESTMENTS OF THE TRUST THAT DO NOT GENERATE TAX-EXEMPT INTEREST. The trust evaluates unrelated business income tax including the impact of regulation code 419A. Income taxes payable or receivable is recognized within the statements of net assets available for retiree health benefits. SCHEDULE D, PART XI, LINE 2D AMOUNTS INCLUDED ON LINE 1 BUT NOT INCLUDED ON FORM 990: RETURN OF CAPITAL - reclass $35,354 adjustment to basis of securities (Including Amortization) $(1,104,219) X true true false true false Robert J Kolodgy Committee Member 0 580710 0 355000 0 32741 0 18000 0 37014 0 1023465 0 0 SOCIAL CLUB DUES FORM 990, SCHEDULE J, PART I, LINE 1A TO FACILITATE BUSINESS MEETINGS WITH VISITING PLAN OFFICIALS AND OTHERS AND TO FOSTER SOCIAL INTERACTION SERVING THE INTERESTS OF THE ASSOCIATION AND TO FOSTER THEIR GOOD HEALTH, THE ASSOCIATION REIMBURSES A LUNCHEON CLUB MEMBERSHIP FOR OFFICERS. THE EXPENSES ARE REIMBURSED AND INCLUDED IN TAXABLE COMPENSATION, IF APPLICABLE, IN ACCORDANCE WITH THE ASSOCIATION'S POLICY. BUSINESS RELATIONSHIPS FORM 990, PART VI, SECTION A, LINE 2 CERTAIN MEMBERS OF THE NATIONAL EMPLOYEE BENEFITS COMMITTEE ("COMMITTEE") SERVE TOGETHER ON THE BOARD OF BLUE CROSS AND BLUE SHIELD ASSOCIATION. ALL MEMBERS OF THE COMMITTEE ARE EITHER EMPLOYEES OF THE BLUE CROSS AND BLUE SHIELD ASSOCIATION OR ONE OF THE MEMBER PLANS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990'S CONTENT AND SOURCE OF INFORMATION ARE REVIEWED BY SUBJECT MATTER EXPERTS INCLUDING, BUT NOT LIMITED TO, INTERNAL AND EXTERNAL TAX AND ACCOUNTING PROFESSIONALS AND INTERNAL LEGAL PERSONNEL, AND THE AUDITED FINANCIAL STATEMENTS ARE PRESENTED TO THE COMMITTEE THAT SERVES AS THE GOVERNING BODY BY THE INDEPENDENT AUDITORS. MONITORING & ENFORCEMENT POLICIES FORM 990, PART VI, SECTION B, LINE 12C BLUE CROSS BLUE SHIELD ASSOCIATION (BCBSA) MAINTAINS A COMPREHENSIVE CODE OF CONDUCT AND COMPLIANCE PROGRAM APPLICABLE TO ALL EMPLOYEES AND OFFICERS, INCLUDING THOSE WHO EITHER SERVE ON THE COMMITTEE (THAT GOVERNS AND ACTS FOR THE ORGANIZATION) OR ACT ON BEHALF OF THAT COMMITTEE. IN ADDITION, ALL EMPLOYEES, OFFICERS, AND DIRECTORS (INCLUDING THOSE WHO SERVE ON THE COMMITTEE OR ACT ON ITS BEHALF) ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST FORM. THE BCBSA CHIEF AUDITOR AND COMPLIANCE OFFICER IS CHARGED WITH INVESTIGATING ANY ALLEGATIONS OF NON-COMPLIANCE WITH THE CODE OF CONDUCT, INCLUDING ANY COMPLAINTS REPORTED THROUGH THE ANONYMOUS HOTLINE MAINTAINED THROUGH AN INDEPENDENT ORGANIZATION. THE RESULTS OF THE COMPLIANCE PROGRAM'S EFFECTIVENESS ARE REPORTED TO THE AUDIT COMMITTEE OF THE BCBSA BOARD OF DIRECTORS ON AN ANNUAL BASIS. FAILURE TO ADHERE TO THE CODE OF CONDUCT MAY RESULT IN DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION OF EMPLOYMENT. MOREOVER, COMMITTEE MEMBERS RECEIVE FIDUCIARY TRAINING FROM THE BCBSA CHIEF EMPLOYEE BENEFITS COUNSEL REGARDING THEIR FIDUCIARY DUTIES, INCLUDING THE ERISA FIDUCIARY CONFLICT OF INTEREST RULES. BCBSA'S CHIEF EMPLOYEE BENEFITS COUNSEL ALSO PROVIDES THE COMMITTEE WITH AN ANNUAL ASSESSMENT OF THE ORGANIZATION'S AND COMMITTEE'S LEGAL COMPLIANCE, INCLUDING COMPLIANCE WITH ERISA. AS EMPLOYEES OF VARIOUS BLUE PLANS, EACH COMMITTEE MEMBERS NOT EMPLOYED BY BCBSA IS SUBJECT TO ADDITIONAL CONFLICT OF INTEREST RESTRICTION UNDER POLICIES ADOPTED BY HIS OR HER EMPLOYER PLAN. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, SECTION B, LINES 15A & 15B THE ORGANIZATION DOES NOT REQUIRE COMPENSATION POLICIES AS IT DOES NOT COMPENSATE ANY OFFICERS, MANAGEMENT OFFICIALS, OR KEY EMPLOYEES. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FORM 990 ARE MADE AVAILABLE TO PARTICIPANTS IN THE EMPLOYEE BENEFIT PROGRAMS FUNDED THROUGH VEBA UPON REQUEST TO THE VICE PRESIDENT, NATIONAL EMPLOYEE BENEFITS ADMINISTRATION, BLUE CROSS AND BLUE SHIELD ASSOCIATION, 225 N. MICHIGAN AVENUE, CHICAGO, IL 60601. other changes in net assets form 990, part XI, line 9 RETURN OF CAPITAL - reclass $35,354 adjustment to basis of securities (including Amort.) $(1,104,219) BLUE CROSS BLUE SHIELD ASSOCIATION 225 NORTH MICHIGAN AVENUE CHICAGO IL 60601 135656874 MEMBERSHIP IL 501(C)(4) N/A NA false ANTHEM INC 120 MONUMENT CIRCLE INDIANAPOLIS IN 46204 352147515 CONTRIB.ER IN NA C Corp false BLUE CROSS & BLUE SHIELD OF NC 5901 CHAPEL HILL ROAD DURHAM NC 27707 560894904 CONTRIB.ER NC NA C Corp false BLUE CROSS & BLUE SHIELD OF TENNESSEE 1 CAMERON HILL CIRCLE CHATTANOOGA TN 37402 621624483 CONTRIB.ER TN NA C Corp false BLUE CROSS & BLUE SHIELD OF WYOMING 4000 HOUSE AVENUE CHEYENNE WY 82001 830231011 CONTRIB.ER WY NA C Corp false COMMUNITY INSURANCE COMPANY 4361 IRWIN SIMPSON ROAD MASON OH 45040 311440175 CONTRIB.ER OH ANTHEM INC C Corp false ANTHEM HOLDING CORP 120 MONUMENT CIRCLE INDIANAPOLIS IN 46204 611459939 CONTRIB.ER IN ANTHEM INC C Corp false NATIONAL GOVERNMENT SERVICES INC 8115 KNUE ROAD INDIANAPOLIS IN 46250 351840597 CONTRIB.ER IN ANTHEM INC C Corp false ATH HOLDING COMPANY LLC 120 MONUMENT CIRCLE INDIANAPOLIS IN 46204 113713086 CONTRIB.ER IN ANTHEM INC C Corp false ANTHEM INSURANCE COMPANIES INC 120 MONUMENT CIRCLE INDIANAPOLIS IN 46204 350781558 CONTRIB.ER IN ANTHEM INC C Corp false VOLUNTEER STATE HEALTH PLAN INC 1 CAMERON HILL CIRCLE CHATTANOOGA TN 37402 621656610 CONTRIB.ER TN BCBS OF TN C Corp false SHARED HEALTH 401 M L KING BLVD CHATTANOOGA TN 37402 203484545 CONTRIB.ER TN BCBS OF TN C Corp false RIVERBEND GOVT BENEFITS ADMINISTRATOR 1 CAMERON HILL CIRCLE CHATTANOOGA TN 37402 202469347 CONTRIB.ER TN BCBS OF TN C Corp false RIVERTRUST SOLUTIONS INC 1 CAMERON HILL CIRCLE CHATTANOOGA TN 37402 200528228 CONTRIB.ER TN BCBS OF TN C Corp false CAMBIA HEALTH SOLUTIONS INC 200 SW MARKET STREET SUITE 1500 PORTLAND OR 97201 931179316 CONTRIB.ER OR NA C Corp false REGENCE BLUESHIELD OF IDAHO 1602 21ST AVENUE LEWISTON ID 83501 820206874 CONTRIB.ER ID CAMBIA HEALTH C Corp false REGENCE BLUE CROSS BLUE SHIELD UTAH 2890 EAST COTTONWOOD PARKWAY SALT LAKE CITY UT 84121 870200138 CONTRIB.ER UT CAMBIA HEALTH C Corp false REGENCE BLUE SHIELD 1800 NINTH AVENUE SEATTLE WA 98101 910282080 CONTRIB.ER WA CAMBIA HEALTH C Corp false REGENCE BLUE CROSS & BLUE SHIELD OF OR 200 SW MARKET STREET SUITE 1500 PORTLAND OR 97201 930238155 CONTRIB.ER OR CAMBIA HEALTH C Corp false BLUE CROSS AND BLUE SHIELD OF ARIZONA 2444 WEST LAS PALMARITAS DR PHOENIX AZ 85021 860004538 CONTRIB.ER AZ NA C Corp false CSA GENERAL INSURANCE AGENCY INC 2480 WEST LAS PALMARITAS DR PHOENIX AZ 85021 860489277 CONTRIB.ER AZ BCBS ARIZONA C Corp false false false false false false false false false false false false false false true true false false false false