2013-11-07T17:01:32-06:00 2012-12-31 BDO USA LLP 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2012-01-01 367008317 Blue Cross and Blue Shield Plans National Retiree Health Benefits Trust % NEBA EXECUTIVE DIRECTOR BLUE 3124445670 225 North Michigan Avenue Suite Chicago IL 60601 Terrence J Cooney 3128219100 2013-11-15 true Rebekuh Eley 3128569100 2012 2016-02-25 16:41:14Z Terrence J Cooney 225 NORTH MICHIGAN AVE CHICAGO IL 60601 90512494 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 7303166 6666956 0 0 11358232 2357546 12063603 10556416 0 0 23421835 12913962 0 0 8912871 8594458 0 0 0 0 0 2196172 1863040 11109043 10457498 12312792 2456464 183995360 188933534 15474554 8764129 168520806 180169405 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 $8,594,458. 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 12 12 true false false false false false false true true false false false true true true true true false false false IL X NEBA EXECUTIVE DIRECTOR 3122976000 225 NORTH MICHIGAN AVE CHICAGO IL 60601 X Michael Frank 0.1 X Andrew C Corbin 0.1 X R Chris Doerr 0.1 X John F Giblin 0.1 X Robert P Hiam 0.1 X Scott P Serota 0.1 X Mark P Stimpson 0.1 X Paul von Ebers 0.1 X Karen M Abraham 0.1 X MICHAEL MIZEUR 0.1 X PETER ANDRUSZKIEWICZ 0.1 X RICK SCHUM 0.1 X THE NORTHERN TRUST 40.0 X 44736 0 0 44736 0 0 0 false false false The Northern Trust 50 SOUTH LASALLE STREET CHICAGO IL 60603 TRUSTEE SERVICES 408411 1 0 EMPLOYER CONTRIBUTIONS 900099 2357546 2357546 2357546 6059262 2806012 3253250 0 0 0 0 0 82095686 77598532 4497154 4497154 4497154 0 0 0 0 12913962 2357546 7303166 3253250 0 0 0 8594458 0 0 0 0 0 0 0 0 21300 0 0 467740 0 0 0 0 0 0 0 0 0 0 0 0 0 TAX EXPENSE 1374000 10457498 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 182821799 187587217 0 0 0 0 0 0 1173561 1346317 183995360 188933534 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15474554 8764129 15474554 8764129 X 168520806 180169405 0 0 0 0 168520806 180169405 183995360 188933534 X 2456464 9192135 X false true X true false 0 ACCRUED BENEFITS REIMBURSEMENT 8594458 ACCRUED PROFESSIONAL FEES 169671 8764129 22106097 9192135 9192135 12913962 12913962 10457498 10457498 10457498 Part X, ASC 740 Footnote ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE TRUST ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF DECEMEBER 31, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF THE LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 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 of $9,192,135 Blue Cross Blue Shield Association 225 North Michigan Ave Chicago IL 60601 135656874 Contrib.ER IL 501(C)(4) n/a na false WellPoint Inc 120 Monument Circle Indianapolis IN 46204 352147515 Contrib.ER IN na c corp Blue Cross & Blue Shield of NC 5901 Chapel Hill Road Durham NC 27707 560894904 Contrib.ER NC na c corp BlueCross BlueShield of Tennessee 1 Cameron Hill Circle Chattanooga TN 37402 621624483 Contrib.ER TN na c corp Blue Cross and Blue Shield of Wyoming 4000 House Avenue Cheyenne WY 82001 830231011 Contrib.ER WY na c corp Community Insurance Company 4361 Irwin Simpson Road Mason OH 45040 311440175 CONTRIB.ER OH WellPoint Inc C Corp Anthem Holding Corp 120 Monument Circle Indianapolis IN 46204 611459939 CONTRIB.ER IN WellPoint Inc C Corp National Government Services Inc 8115 Knue Road Indianapolis IN 46250 351840597 CONTRIB.ER IN Wellpoint Inc C Corp ATH Holding Company LLC 120 Monument Circle Indianapolis IN 46204 113713086 CONTRIB.ER IN WellPoint Inc C Corp Anthem Insurance Companies Inc 120 Monument Circle Indianapolis IN 46204 350781558 Contrib.ER IN WellPoint Inc C Corp Volunteer State Health Plan Inc 1 Cameron Hill Circle Chattanooga TN 37402 621656610 CONTRIB.ER TN BCBS of Tenness C Corp Shared Health 401 M L King Blvd Chattanooga TN 37402 203484545 CONTRIB.ER TN BCBS of Tenness C Corp RiverBend Government Benefits Admisistra 1 Cameron Hill Circle Chattanooga TN 37402 202469347 CONTRIB.ER TN BCBS of Tenness C Corp RiverTrust Solutions Inc 1 Cameron Hill Circle Chattanooga TN 37402 200528228 CONTRIB.ER TN BCBS of Tenness C Corp Cambia Health SolutionsInc 200 SW Market Street Suite 1500 Portland OR 97201 931179316 Contrib.ER OR na C Corp Regence Blueshield of Idaho 1602 21st Avenue Lewiston ID 83501 820206874 Contrib.ER ID Cambia Health C Corp Regence Bluecross Blueshield Utah 2890 East Cottonwood Parkway Salt Lake City UT 84121 870200138 Contrib.ER UT Cambia Health C Corp Regence Blueshield 1800 Ninth Avenue Seattle WA 98101 910282080 Contrib.ER WA Cambia Health C Corp Regence Blue Cross and Blue Shield of Or 200 SW Market Street Suite 1500 Portland OR 97201 930238155 Contrib.ER OR Cambia Health C Corp