2016-11-07T19:00:07-06:00 2015-12-31 350921680 CROWE HORWATH LLP 330 E Jefferson Blvd PO Box 7 South Bend IN 466240007 990 2015-01-01 621514644 Barnes & Thornburg Voluntary Employee Beneficiary Association Trust BARN 3172361313 11 S Meridian Street Indianapolis IN 46204 Brian Burdick Chair, Pen & Ben Committee 2016-11-07 true KENNETH J KEBER P00240883 5742323992 2015 2017-02-10 21:41:12Z Jane Daily 11 S Meridian Street Indianapolis IN 46204 15656776 false X www.btlaw.com X 1992 IN The Barnes & Thornburg Voluntary Employee Beneficiary Association Trust was established by Barnes & Thornburg LLP to provide health benefits to eligible partners, employees and retirees. 1 1 0 0 1899 0 0 15264179 15654877 1320 1899 0 15265499 15656776 0 11378107 15211470 7521 6081 0 0 3874668 796589 15260296 16014140 5203 -357364 2314677 1893031 2821648 2757366 -506971 -864335 The Barnes & Thornburg Voluntary Employee Beneficiary Association Trust was established by Barnes & Thornburg LLP to provide health benefits to eligible partners, employees and retirees. The organization is subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA). false false THE BARNES & THORNBURG VOLUNTARY EMPLOYEE BENEFICIARY TRUST PROVIDES HEALTH BENEFITS (MEDICAL, HOSPITAL, SURGICAL, MAJOR MEDICAL, PRESCRIPTION, DENTAL, AND VISION) TO PARTNERS AND ELIGIBLE EMPLOYEES OF BARNES & THORNBURG LLP AND TO THEIR BENEFICIARIES AND COVERED DEPENDENTS. RETIRED PARTNERS AND ELIGIBLE FORMER EMPLOYEES (BASED UPON LENGTH OF SERVICE) ARE ENTITLED TO SIMILAR BENEFITS UNDER THE PLAN. 0 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 false 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 1 1 false false false false false false false true true false false false false false false false false false IN X JANE DAILY 3172361313 11 S MERIDIAN ST Indianapolis IN 46204 Old National Weatlh Management Trustee 1.0 X 6081 0 0 6081 0 0 0 false false false ANTHEM BLUE CROSS BLUE SHIELD 220 VIRGINIA AVENUE INDIANAPOLIS IN 46204 ADMINISTRATIVE SERVICES 505228 1 0 Employer contributions 900099 12724305 12724305 Employee contributions 900099 2930572 2930572 0 0 0 0 15654877 1899 1899 0 0 0 0 0 0 0 0 0 15656776 15654877 1899 0 15211470 6081 796589 0 0 0 0 0 0 0 16014140 0 0 0 103946 94963 2199825 1795750 0 0 0 0 0 0 0 0 10906 2318 2314677 1893031 2821648 2757366 2821648 2757366 X -506971 -864335 -506971 -864335 2314677 1893031 -357364 0 X false true X true false Claims payable and claims incurred but not reported 1081866 Postretirement benefit obligation 1675500 2757366 X 15656776 0 0 15656776 0 0 15656776 16014140 0 0 16014140 0 0 16014140 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Internal Revenue Service has advised that the Trust qualifies under Section 501(c)(9) of the Internal Revenue Code and is therefore exempt from federal income taxes. The Partnership is not aware of any courses of action or series of events that have occurred that might adversely affect the Trust's qualified status. Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the Plan. The plan administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2015 and 2014, 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 Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan administrator believes it is no longer subject to income tax examinations for years prior to 2012. Form 990, Part VI, Line 15 PROCESS USED TO ESTABLISH COMPENSATION THE ORGANIZATION DOES NOT HAVE COMPENSATED TOP MANAGEMENT OFFICIALS, OFFICERS, OR KEY EMPLOYEES; THEREFORE, THESE QUESTIONS ARE NOT APPLICABLE AND HAVE BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. Form 990, Part VI, Line 8a DOCUMENTATION OF MEETINGS HELD BY GOVERNING BODY MEETINGS HELD AND WRITTEN ACTIONS UNDERTAKEN ARE DOCUMENTED BY THE PENSION & BENEFITS COMMITTEE OF BARNES & THORNBURG LLP, A RELATED ORGANIZATION. Form 990, Part VI, Line 8b DOCUMENTATION OF MEETINGS HELD BY COMMITTEES OF THE GOVERNING BODY SEE NARRATIVE FOR FORM 990, PART VI, SECTION A, LINE 8A. Form 990, Part VI, Line 12a Written Policies For Part VI, Lines 12, 13 and 14- Due to the size and type of operations of the entity, there is no conflict of interest policy, written whistleblower policy, or written document retention and destruction policy. Form 990, Part VI, Line 1a Delegate broad authority to a committee THE ORGANIZATION DELEGATES BROAD AUTHORITY TO THE PENSION AND BENEFITS COMMITTEE OF BARNES AND THORNBURG. Form 990, Part VI, Line 11b Review of form 990 by governing body The organization does not have a governing body; therefore, the Form 990 is reviewed in detail by the appropriate personnel within Barnes & Thornburg LLP, a related organization. Form 990, Part VI, Line 19 Required documents available to the public Financial statements and governing documents are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. BARNES & THORNBURG LLP 11 SOUTH MERIDIAN STREET INDIANAPOLIS IN 46204 350900596 LEGAL SERVICES IN NA N/A 0 0 0 0.0 false false false false false false false false false false false false false true true false false false true