2016-11-14T16:37:23-06:00 2015-12-31 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2015-01-01 510245316 BLUE CROSS & BLUE SHIELD ASSOCIATN NATIONAL LONG TERM DISABILITY TRUST % TERRENCE J COONEY BLUE 3124445670 225 NORTH MICHIGAN AVENUE CHICAGO IL 60601 TERRENCE J COONEY VP, NEBA 3128560200 2016-11-15 true Bridget T Roche P00666837 3128560200 2015 2017-02-10 21:41:12Z TERRENCE J COONEY 225 NORTH MICHIGAN AVENUE CHICAGO IL 60601 7460299 false X N/A X 1960 IL The trust was created for the exclusive purpose of providing long term disability benefits to eligible employees under the blue cross & blue shield national ltd program. 13 12 0 0 0 0 0 0 6029581 4940769 2015740 2519530 0 0 8045321 7460299 0 0 11448535 15510347 45613 43590 0 0 0 1451761 1180121 12945909 16734058 -4900588 -9273759 64142500 51325749 1699305 195648 62443195 51130101 The trust was created for the exclusive purpose of providing long term disability benefits to eligible employees under the blue cross and blue shield association national long term disability program. false false provided long term disability benefits to eligible employees under the blue cross and Blue shield association national long term disability program. Total benefits paid to (or for the benefit of) eligible employees during the 2015 plan year were $15,510,347. false false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false true false false false false false true false false true 0 0 0 false false false false false false X 13 12 true false false false false false false true true false false false true true true true true false false false X TERRENCE J COONEY 3122976000 VP NEBA 225 N MICHIGAN AVE CHICAGO IL 60601 Michael Gold Committee member 0.1 0.0 X 0 0 0 Andrew C Corbin Committee member 0.1 0.0 X 0 0 0 John F Giblin Vice Chairman 0.1 0.0 X X 0 0 0 Mark P Stimpson Committee Member 0.1 0.0 X 0 0 0 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 Peter Andruszkiewicz Committee Member 0.1 0.0 X 0 0 0 Rick Schum Chairman 0.1 0.0 X 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 0.0 X 0 758142 50142 The Northern Trust Company Trustee 40.0 0.0 X 45000 0 0 45000 758142 50142 0 false true false Willis Towers Watson 71 S Wacker Dr CHICAGO IL 60606 Actuarial 212421 1 0 EMPLOYER CONTRIBUTIONS 900099 4913616 4913616 EMPLOYEE CONTRIBUTIONS 900099 27153 27153 4940769 2519530 2519530 0 0 0 0 0 0 0 0 0 0 7460299 4940769 2519530 0 0 0 15510347 43590 0 0 0 0 0 0 0 98544 0 0 18563 426605 0 0 0 0 0 0 0 0 0 0 0 0 ADMINISTRATIVE FEES 636409 16734058 0 0 1523153 1310879 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 60708496 49826219 0 0 0 0 0 0 1910851 188651 64142500 51325749 1699305 195648 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1699305 195648 X 62443195 51130101 0 0 0 0 62443195 51130101 64142500 51325749 -9273759 -2039335 X false true X true false 0 0 X 5420964 -2039335 -2039335 7460299 7460299 16734058 16734058 16734058 SCHEDULE D, PART X, LINE 2 FIN 48 DISCLOSURE The Trust established under the Program to hold the Program assets is qualified pursuant to Section 501(c)(9) of the Internal Revenue Code (the Code) and, accordingly, the Trusts net investment income is exempt from income taxes, within certain limits. The Trust has received a favorable tax determination letter dated March 8, 1983 from the Internal Revenue Service (the IRS) indicating that the Program, as then designed, was in compliance with the requirements of Section 501(c)(9) of the Code. The Program administrator believes that the Trust, as amended, is designed and is currently being operated in compliance with the applicable requirements of the Code. Therefore, no provision for income taxes has been included in the Programs financial statements. 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, 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. false false false Robert J Kolodgy Committee Member 0 470779 0 260000 0 27363 0 18000 0 32142 0 808284 0 0 BCBSA EMPLOYER OF 28C PERSONS BUSINESS RELATIONSHIP 630036 REIMBURSES FOR SERVICES false 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. 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 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. 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. 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. BLUE CROSS BLUE SHIELD ASSOCIATION 225 NORTH MICHIGAN AVENUE CHICAGO IL 60601 135656874 Membership IL 501(C)(4) N/A NA false Blue Care of Michigan Inc 20500 CIVIC Center Drive Southfield MI 48076 382536979 CONTRIB.ER MI 501(c)(4) N/a BCBS of Mich false BCN of Michigan Inc 20500 CIVIC Center Drive Southfield MI 48076 382359234 CONTRIB.ER MI 501(c)(4) N/a BCBS of Mich false BC&BS of Michigan foundation 600 E Lafayette Blvd Detroit MI 48226 382338506 CONTRIB.ER MI 501(c)(3) 11-I BCBS of Mich false NORIDIAN ADMIN SVCS 901 40TH ST S FARGO ND 58103 450173185 CONTRIB.ER ND NORIDIAN MUTUAL HEALTH INTELLIGENCE 225 N MICHIGAN AVE Chicago IL 60601 274269034 CONTRIB.ER DE NA BLUE CROSS & BLUE SHIELD OF FLORIDA INC 4800 DEERWOOD CAMPUS PARKWAY JACKSONVILLE FL 32246 592015694 CONTRIB.ER FL NA C CORP false BLUE CROSS OF IDAHO HEALTH SERVICE INC 3000 E PINE AVENUE MERIDIAN ID 836425995 820344294 CONTRIB.ER ID NA C CORP false BLUE CROSS & BLUE SHIELD OF KANSAS INC 1133 TOPEKA BLVD TOPEKA KS 66629 480952857 CONTRIB.ER KS NA C CORP false LOUISIANA HEALTH SRV & INDEMNITY CO INC 5525 REITZ AVENUE BATON ROUGE LA 70809 237384555 CONTRIB.ER LA NA C CORP false BLUE CROSS AND BLUE SHIELD OF MICHIGAN 600 LAFAYETTE EAST DETROIT MI 482262998 382069753 CONTRIB.ER MI NA C CORP false BLUE CROSS & BLUE SHIELD OF MISSISSIPPI 3545 LAKELAND DRIVE EAST FLOWOOD MS 39232 640295748 CONTRIB.ER MS NA C CORP false BLUE CROSS & BLUE SHIELD OF KANSAS CITY 2301 MAIN STREET KANSAS CITY MO 64108 431257251 CONTRIB.ER MO NA C CORP false EXCELLUS HEALTH PLAN INC 165 COURT STREET ROCHESTER NY 14647 150329043 CONTRIB.ER NY NA C CORP false NORIDIAN MUTUAL INSURANCE COMPANY 4510 13TH AVENUE SW FARGO ND 581210001 450173185 INSURANCE ND NA C CORP false CORELINK ADMINISTRATIVE SOLUTIONS LLC 4510 13TH AVE SW FARGO ND 58121 263655982 CONTRIB.ER ND NA C CORP false BLUE CROSS & BLUE SHIELD OF RHODE ISLAND 500 EXCHANGE STREET PROVIDENCE RI 02903 050158952 CONTRIB.ER RI NA C CORP false BLUE CROSS AND BLUE SHIELD OF VERMONT 445 INDUSTRIAL LANE BERLIN VT 05602 030277307 CONTRIB.ER VT NA C CORP false BLUE CROSS AND BLUE SHIELD OF WYOMING 4000 HOUSE AVENUE CHEYENNE WY 82001 830231011 CONTRIB.ER WY NA C CORP false TRIPLE-S MANAGEMENT CORP 660555678 CONTRIB.ER NA C CORP false BCS FINANCIAL CORPORATION 2 MID-AMERICA PLAZA SUITE 200 OAKBROOK TERRACE DE 60181 364247278 CONTRIB.ER DE NA C CORP false ACCIDENT FUND INSURANCE CO OF AMERICA 232 S CAPITOL AVENUE LANSING MI 489017990 383207001 CONTRIB.ER MI NA C CORP false UNITED WISCONSIN INSURANCE COMPANY 200 N GRAND AVE PO BOX 40790 LANSING MI 48901 390941450 CONTRIB.ER WI NA C CORP false FIRST COAST SERVICE OPTIONS INC 532 RIVERSIDE AVENUE JACKSONVILLE FL 32202 593514335 CONTRIB.ER FL DIVERSIFIED SER C CORP false INCEPTURE INC 5011 GATE PARKWAY JACKSONVILLE FL 32256 593720231 CONTRIB.ER FL BCBS OF FLORIDA C CORP false NOVITAS SOLUTIONS INC 2020 TECHNOLOGY PARKWAY STE 101 MECHANICSBURG PA 17050 205296137 CONTRIB.ER PA DIVERSIFIED SER C CORP false LIFESECURE INSURANCE COMPANY 10559 CITATION DRIVE BRIGHTON MI 48116 750956156 CONTRIB.ER MI BCBS OF MI C CORP false BLUEBONNET LIFE INSURANCE COMPANY INC 3475 LAKELAND DRIVE EAST FLOWOOD MS 39232 721008243 CONTRIB.ER MS BCBS OF MS C CORP false ADVANCED HEALTH SYSTEMS INC 3545 LAKELAND DRIVE EAST FLOWOOD MS 39232 640703343 CONTRIB.ER MS BCBS OF MS C CORP false EXCELLUS INSURANCE AGENCY INC 165 COURT STREET ROCHESTER NY 14647 161588653 CONTRIB.ER NY EXCELLUS HEALTH C CORP false UNIVERA HEALTHCARE 205 PARK CLUB LANE BUFFALO NY 14221 150329043 CONTRIB.ER NY EXCELLUS HEALTH C CORP false MEDAMERICA INSURANCE COMPANY OF NEW YORK 165 COURT STREET ROCHESTER NY 14647 161310986 CONTRIB.ER NY EXCELLUS HEALTH C CORP false HEALTH AND WELLNESS INSTITUTE LLC 291 PROMENADE ST PROVIDENCE RI 02908 204336322 CONTRIB.ER RI BCBS OF Ri C CORP false TRIPLE-S PROPIEDAD INC 15010 FD ROOSEVELT AVE GUAYNABO PR 00968 660437064 CONTRIB.ER PR TRIPLE-S mgmt C CORP false INTERACTIVE SYSTEMS INC 1441 FD ROOSEVELT AVE 00920 CAPARRA RQ PR 00920 660482092 CONTRIB.ER PR TRIPLE-S MGMT C CORP false TRiple-S INSURANCE AGENCY 1510 FD ROOSEVELT AVENUE GUAYNABO PR 00968 660286587 CONTRIB.ER PR TRIPLE-S mgmt C CORP false TRIPLE-S SALUD INC 1441 FD ROOSEVELT AVENUE CAPARRA PR 00920 660555677 CONTRIB.ER PR TRIPLE-S mgmt C CORP false DIVERSIFIED SERVICE OPTIONS INC 532 RIVERSIDE AVENUE T JACKSONVILLE FL 32202 593514333 CONTRIB.ER FL NA C CORP false COMP WEST INSURANCE COMPANY 200 N GRAND AVE PO BOX 40790 LANSING MI 48901 201117107 CONTRIB.ER CA NA C CORP false THIRD COAST UNDERWRITERS 200 N GRAND AVE PO BOX 40790 LANSING MI 48901 383207001 CONTRIB.ER MI NA C CORP false false false false false false false false false false false false false false true true false false false false