2011-11-03T15:14:49-04:00 2010-12-31 BDO USA LLP 7101 WISCONSIN AVE SUITE 800 BETHESDA MD 20814 990 2010-01-01 367008317 Blue Cross and Blue Shield Plans National Retiree Health Benefits Trust BLUE 3124445670 225 North Michigan Avenue Chicago IL 60601 David manuszak 3122976375 2011-11-02 Quinlan Tracey 3016344900 2010 2016-03-07 17:11:31Z David Manuszak 225 NORTH MICHIGAN AVE CHICAGO IL 60601 90445444 false X N/A X 1991 IL THE PRIMARY PURPOSE OF THE TRUST IS TO PROVIDE HEALTH BENEFITS TO ELIGIBLE RETIREES OF BLUE CROSS & BLUE SHIELD companies. 12 12 0 0 5751538 5325755 0 0 2833690 2624290 6473385 8935776 0 0 9307075 11560066 0 0 8472422 9068661 25741 28495 0 0 0 1137143 1635491 9635306 10732647 -328231 827419 198751391 170289982 41454312 9195065 157297079 161094917 THE PRIMARY PURPOSE OF THE TRUST IS TO PROVIDE HEALTH BENEFITS TO ELIGIBLE RETIREES OF BLUE CROSS & BLUE SHIELD COMPANIES. false false PROVIDED HEALTH BENEFITS TO ELIGIBLE RETIREES OF BLUE CROSS SHIELD. TOTAL HEALTH BENEFITS PAID DURING THE YEAR WAS $9,068,661. false false false false false false false false false false false false true false 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 false true X 0 0 0 true true false false false false false X 12 12 true false false false false false false true true false false false true true true true true false IL X EXECUTIVE DIRECTOR 3122976000 255 NORTH MICHIGAN AVE CHICAGO IL 60601 X Sherry Cladouhos 0.1 X 0 0 0 Andrew C Corbin 0.1 X 0 0 0 Tim J Crilly 0.1 X 0 0 0 R Chris Doerr 0.1 X 0 0 0 John F Giblin 0.1 X 0 0 0 Robert P Hiam 0.1 X 0 0 0 Robert A Leichtle 0.1 X 0 0 0 Michael Reitz 0.1 X 0 0 0 Scott P Serota 0.1 X 0 0 0 David Southwell 0.1 X 0 0 0 Mark P Stimpson 0.1 X 0 0 0 Paul von Ebers 0.1 X 0 0 0 THE NORTHERN TRUST 40.0 X 28495 0 0 28495 0 0 0 false false false 0 0 EMPLOYER CONTRIBUTIONS 900099 2624290 2624290 2624290 5122980 1938742 3184238 0 0 82698173 78885378 3812795 3812796 3812796 0 0 0 0 11560066 2624290 5751538 3184238 0 0 0 9068661 28495 0 0 0 0 0 0 0 29001 0 0 410490 0 0 0 0 0 0 0 0 0 0 0 0 0 TAX EXPENSE 1196000 10732647 165789062 169260846 32962329 1029136 198751391 170289982 41454312 9195065 41454312 9195065 X 157297079 161094917 157297079 161094917 198751391 170289982 X 827419 2970419 X false true true X false 0 ACCRUED BENEFITS REIMBURSEMENT 9048478 ACCRUED PROFESSIONAL FEES 146587 9195065 11560066 10732647 827419 2970419 2970419 3797838 14530485 2970419 2970419 11560066 11560066 10732647 10732647 10732647 Part X, ASC 740 Footnote The Trust accounts for uncertainty in income taxes under ASC 740-10-25, "Accounting for Uncertainty in Income Taxes," which reduces the diversity in practice associated with certain aspects of the recognition and measurement related to accounting for income taxes and requires an organization to recognize the tax benefit associated with tax positions taken for tax return purposes when it is more-likely-than-not that the position will be sustained. The Trust does not believe there are any unrecognized tax benefits that should be recorded. There were no interest or penalties recorded or included in the statement of changes in net assets available for retiree health benefits for the years ended December 31, 2010 and 2009. The Trust's fiscal years 2007 to the present remain open to examination by taxing authorities under conventional statutes of limitations. PART VI, 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. PART VI, LINE 11 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 were presented to the Committee that serves as the governing body by the independent auditors. PART VI, SECTION B, 12C 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 hot-line 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 the Committee's 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. PART VI, LINE 15 A AND B the organization does not require compensation policies as it does not compensate any officers, management officials or key employees. PART VI, LINE 19 The governing documents and Form 990 are made available upon request to the Executive Director, National Employee Benefits Administration, Blue Cross and Blue Shield Association, 225 N. Michigan Avenue, Chicago, IL 60601. PART VII, SECTION A with the exception of the institutional trustee, all listed are members of an independent committee that supervises the trust. 990 XI, Line 5 Other Changes in Net Assets or Fund Balances Unrealized Gain - $2,970,419 Blue Cross Blue Shield Association 225 North Michigan Ave Chicago IL 60601 135656874 Contrib.ER IL 501(c)(4) n/a na WellPoint Inc 120 Monument Circle Indianapolis IN 46204 113713086 Contrib.ER IN na c corp 0 0 0.00000 Blue Cross & Blue Shield of NC 5901 Chapel Hill Road Durham NC 27707 560894904 Contrib.ER NC na c corp 0 0 0.00000 The Regence Group 200 SW Market Street Suite 1500 Portland OR 97201 931179316 Contrib.ER OR na c corp 0 0 0.00000 BlueCross BlueShield of Tennessee 1 Cameron Hill Circle Chattanooga TN 37402 621624483 Contrib.ER TN na c corp 0 0 0.00000 Blue Cross and Blue Shield of Wyoming 4000 House Avenue Cheyenne WY 82001 830231011 Contrib.ER WY na c corp 0 0 0.00000