2017-11-14T14:22:54-06:00 2016-12-31 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2016-01-01 364018700 BLUE CROSS BLUE SHIELD ASSOC RETIRE BENEFITS TRUST % TERRENCE J COONEY VP NEBA BLUE 3122976000 225 NORTH MICHIGAN AVENUE CHICAGO IL 60601 TERRENCE J COONEY VP, NEBA 3124445670 2017-11-13 true BRIDGET T ROCHE P00666837 3128560200 38.84.128.189 36941220173185000014 2017-11-14 P A46B4346062B0B170441855A605DF266AE90B09D 41914840F4E15E9E9B073D3B501193633E1CC56C 2016 2017-02-10 21:41:12Z TERRENCE J COONEY 225 NORTH MICHIGAN AVENUE CHICAGO IL 60601 7911024 false X n/a X 1994 IL The trust was created for the exclusive purpose of providing Post-retirement health care and life insurance to eligible Retirees and their dependents under BCBSA benefit programs. 13 11 0 0 0 0 0 0 2741538 2825138 3364433 1759163 0 0 6105971 4584301 0 0 2192546 1600866 62575 38372 0 0 0 17213 22512 2272334 1661750 3833637 2922551 61127231 66006388 2322482 1718058 58804749 64288330 THE TRUST WAS CREATED FOR THE EXCLUSIVE PURPOSE OF PROVIDING POST-RETIREMENT HEALTH CARE AND LIFE INSURANCE BENEFITS TO ELIGIBLE RETIREES AND THEIR DEPENDENTS UNDER BLUE CROSS & BLUE SHIELD ASSOCIATION'S BENEFIT PROGRAMS. false false PROVIDED POST-RETIREMENT HEALTH CARE AND LIFE INSURANCE BENEFITS TO ELIGIBLE RETIREES AND THEIR DEPENDENTS UNDER BLUE CROSS & BLUE SHIELD ASSOCIATION'S BENEFIT PROGRAMS. TOTAL BENEFITS PAID TO (OR FOR THE BENEFIT OF) PARTICIPANTS AND THEIR DEPENDENTS DURING YEAR WERE $1,600,866 false false false false false false false false false false true false false true true false true 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 false false false false false false X 13 11 false 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 Karen M ABRAHAM COMMITTEE MEMBER 0.1 0.0 X 0 0 0 MICHAEL MIZEUR COMMITTEE MEMBER 0.1 0.0 X 0 0 0 MICHAEL A GOLD COMMITTEE MEMBER 0.1 0.0 X 0 0 0 ANDREW C CORBIN Committee Memmber 0.1 0.0 X 0 0 0 Christopher Booth Committee Member 0.1 0.0 X 0 0 0 Rick Schum Chairman 0.1 0.0 X X 0 0 0 John F Giblin Vice Chairman 0.1 0.0 X X 0 0 0 Mark P Stimpson Committee Member 0.0 0.0 X 0 0 0 CHUCK DIVITA Committee Member 0.1 0.0 X 0 0 0 DON GEORGE COMMITTEE MEMBER 0.1 0.0 X 0 0 0 TIM HUCKLE COMMITTEE MEMBER 0.1 0.0 X 0 0 0 ROBERT J KOLODGY COMMITTEE MEMBER 0.1 40.0 X 0 854319 39520 THE NORTHERN TRUST TRUSTEE 40.0 0.0 X 0 0 0 0 854319 39520 0 false true false 0 0 EMPLOYER CONTRIBUTION 900099 2825138 2825138 2825138 1496610 1496610 0 0 0 0 0 3589276 3326723 262553 262553 262553 0 0 0 0 0 0 0 0 0 0 4584301 2825138 1759163 0 0 0 1600866 38372 0 0 0 0 0 0 0 5675 0 0 16837 0 0 0 0 0 0 0 0 0 0 0 0 0 1661750 0 0 1051769 3829878 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 59945101 62058557 0 0 0 0 130361 117953 61127231 66006388 129936 117192 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2192546 1600866 2322482 1718058 X 58804749 64288330 0 0 0 0 58804749 64288330 61127231 66006388 2922551 2561030 X false true X true false COMMON COLLECTIVE TRUST 62058557 F 62058557 0 DUE TO SPONSOR PREMIUM REIMB 1600866 1600866 X Accounting standards codification ("ASC") 740-10 (formerly fin 48) Accounting principles generally accepted in the United States of America require program management to evaluate tax positions taken by the Program and recognize a tax liability (or asset) if the Program has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Program administrator has analyzed the tax positions taken by the Program and has concluded that as of December 31, 2016 and 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Program is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Program administrator believes it is no longer subject to income tax examinations for years prior to 2013. false false false ROBERT J KOLODGY COMMITTEE MEMBER 0 517778 0 310000 0 26541 0 18000 0 21520 0 893839 0 0 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 the Blue Cross and Blue Shield Association and the Blue Cross & Blue Shield Association National Retire Benefits Trust. All members of the committee are either employees of the Blue cross and blue shield association or one of the member plans. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B Form 990's content and sources 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 Consolidated audited financial statements of the blue cross and blue Shield health and life program were 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. BCBSAs chief employee benefits counsel also provides the committee with an annual Assessment of the organization's and the committees legal compliance, including compliance with ERISA. As employees of various blue plans, each committee member not employed by BCBSA is subject to additional Conflict of interest restriction under policies adopted by his or her employer plan. 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. BLUE CROSS BLUE SHIELDS ASSOCIATION 225 NORTH MICHIGAN AVENUE CHICAGO IL 60601 135656874 Admin IL 501(C)(4) N/A NA false false false false false false false false false false false false false true true true false false false