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      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmts />
      <HeldWorksOfArtAmts />
      <Land />
      <Buildings />
      <LeaseholdImprovements />
      <Equipment />
      <OtherLandBuildings />
      <TotalRevenue>7742069</TotalRevenue>
      <TotalExpenses>11243017</TotalExpenses>
      <ExcessOrDeficitForYear>-3500948</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>-3500948</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>11832603</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>4090534</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>4090534</RevenueNotRptdF990>
      <RevenueSubtotal>7742069</RevenueSubtotal>
      <TotalRevenuePerForm990>7742069</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>11243017</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>11243017</ExpensesSubtotal>
      <TotalExpensesPerForm990>11243017</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="IRS990ScheduleL">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>BCBSA Employer of 28c persons</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>business relationship</Relationship>
        <DescriptionOfTransaction>reimburses for services</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>part v, line 3b</Identifier>
        <Explanation>the organization does not have any unrelated business income.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PART VI, LINE 2</Identifier>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>part vi, line 11</Identifier>
        <Explanation>form 990's consent and sources of information are review by subject matter experts including, but not limited to, internal and external tax and accounting professionals and internal legal personnel, and the audit financial statements were presented to the committee that serves as the governing body by the independent auditors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PART VI, SECTION B, 12C</Identifier>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PART VI, LINE 15A AND B</Identifier>
        <Explanation>THE ORGANIZATION DOES NOT REQUIRE COMPENSATION POLICIES AS IT DOES NOT COMPENSATE ANY OFFICERS, MANAGEMENT OFFICIALS OR KEY EMPLOYEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PART VI, LINE 19</Identifier>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PART VII, SECTION A</Identifier>
        <Explanation>WITH THE EXCEPTION OF THE INSTITUTIONAL TRUSTEE, ALL LISTED ARE MEMBERS OF AN INDEPENDENT COMMITTEE THAT SUPERVISES THE TRUST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part XI, Line 5</Identifier>
        <ReturnReference>Changes in net assets or fund balances</ReturnReference>
        <Explanation>Unrealized Gains - $4,090,534</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Blue Cross Blue Shield Association</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>225 North Michigan Ave</AddressLine1>
          <City>Chicago</City>
          <State>IL</State>
          <ZIPCode>60601</ZIPCode>
        </AddressUS>
        <EIN>135656874</EIN>
        <PrimaryActivities>Contrib.ER</PrimaryActivities>
        <LegalDomicileState>IL</LegalDomicileState>
        <ExemptCodeSection>501(c)(4)</ExemptCodeSection>
        <PublicCharityStatus>N/A</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross &amp; Blue Shield of Florida Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4800 Deerwood Campus Parkway</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32246</ZIPCode>
        </AddressUS>
        <EIN>592015694</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>FL</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C Corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross of Idaho Health Service Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>3000 E Pine Avenue</AddressLine1>
          <City>Meridian</City>
          <State>ID</State>
          <ZIPCode>836425995</ZIPCode>
        </AddressUS>
        <EIN>820344294</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>ID</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C Corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross &amp; Blue Shield of Kansas Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1133 Topeka Blvd</AddressLine1>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66629</ZIPCode>
        </AddressUS>
        <EIN>480952857</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>KS</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C Corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Louisiana Health Srv &amp; Indemnity Co Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>5525 Reitz Avenue</AddressLine1>
          <City>Baton Rouge</City>
          <State>LA</State>
          <ZIPCode>70809</ZIPCode>
        </AddressUS>
        <EIN>237384555</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>LA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C Corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross and Blue Shield of Michigan</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 Lafayette East</AddressLine1>
          <City>Detroit</City>
          <State>MI</State>
          <ZIPCode>482262998</ZIPCode>
        </AddressUS>
        <EIN>382069753</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>MI</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross &amp; Blue Shield of Mississippi</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>3545 Lakeland Drive East</AddressLine1>
          <City>Jackson</City>
          <State>MS</State>
          <ZIPCode>39208</ZIPCode>
        </AddressUS>
        <EIN>640295748</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>MS</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross &amp; Blue Shield of Kansas City</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2301 Main Street</AddressLine1>
          <City>Kansas City</City>
          <State>MO</State>
          <ZIPCode>64108</ZIPCode>
        </AddressUS>
        <EIN>431257251</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>MO</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Excellus Health Plan Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>165 Court Street</AddressLine1>
          <City>Rochester</City>
          <State>NY</State>
          <ZIPCode>14647</ZIPCode>
        </AddressUS>
        <EIN>150329043</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross &amp; Blue Shield of Montana Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>560 North Park Avenue</AddressLine1>
          <City>Helena</City>
          <State>MT</State>
          <ZIPCode>59601</ZIPCode>
        </AddressUS>
        <EIN>810216685</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>MT</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Noridian Mutual Insurance Company</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4510 13th Avenue SW</AddressLine1>
          <City>Fargo</City>
          <State>ND</State>
          <ZIPCode>581210001</ZIPCode>
        </AddressUS>
        <EIN>450173185</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>ND</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CoreLink Administrative Solutions LLC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4510 13th Ave S</AddressLine1>
          <City>Fargo</City>
          <State>ND</State>
          <ZIPCode>58121</ZIPCode>
        </AddressUS>
        <EIN>263655982</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>ND</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross &amp; Blue Shield of Rhode Island</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>444 Westminster Street</AddressLine1>
          <City>Providence</City>
          <State>RI</State>
          <ZIPCode>02903</ZIPCode>
        </AddressUS>
        <EIN>050158952</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>RI</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross and Blue Shield of Vermont</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>445 Industrial Lane</AddressLine1>
          <City>Berlin</City>
          <State>VT</State>
          <ZIPCode>05602</ZIPCode>
        </AddressUS>
        <EIN>030277307</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>VT</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Highmark West Virginia Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>614 Market Street</AddressLine1>
          <City>Parkersburg</City>
          <State>WV</State>
          <ZIPCode>26101</ZIPCode>
        </AddressUS>
        <EIN>550624615</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>WV</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross and Blue Shield of Wyoming</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4000 House Avenue</AddressLine1>
          <City>Cheyenne</City>
          <State>WY</State>
          <ZIPCode>82001</ZIPCode>
        </AddressUS>
        <EIN>830231011</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>WY</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Triple-S Management Corp</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1441 FD Roosevelt Avenue</AddressLine1>
          <City>Caparra</City>
          <State>PR</State>
          <ZIPCode>00920</ZIPCode>
        </AddressUS>
        <EIN>660555678</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>PR</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BCS Financial Corporation</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2 Mid-America Plaza Suite 200</AddressLine1>
          <City>Oakbrook Terrace</City>
          <State>IL</State>
          <ZIPCode>601814712</ZIPCode>
        </AddressUS>
        <EIN>364247278</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>IL</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Blue Cross and Blue Shield Association</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>225 North Michigan Avenue</AddressLine1>
          <City>Chicago</City>
          <State>IL</State>
          <ZIPCode>60601</ZIPCode>
        </AddressUS>
        <EIN>135656874</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>IL</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Accident Fund Insurance Comp of America</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>232 S Capitol Avenue</AddressLine1>
          <City>Lansing</City>
          <State>MI</State>
          <ZIPCode>489017990</ZIPCode>
        </AddressUS>
        <EIN>383207001</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>MI</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>United Wisconsin Insurance Company</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>12695 West National Ave</AddressLine1>
          <City>New Berlin</City>
          <State>WI</State>
          <ZIPCode>53151</ZIPCode>
        </AddressUS>
        <EIN>390941450</EIN>
        <PrimaryActivity>Contrib.ER</PrimaryActivity>
        <LegalDomicileState>WI</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>c corp</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <SharingOfPaidEmployees>true</SharingOfPaidEmployees>
    </IRS990ScheduleR>
  </ReturnData>
</Return>