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        <Desc>Formulary Rebate Receivable</Desc>
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        <PersonNm>Nicki Flanagan</PersonNm>
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        <ExplanationTxt>The Form 990 is provided to the Board of Directors, who will review the document and provide input as necessary to ensure its accuracy.</ExplanationTxt>
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        <ExplanationTxt>The organization adheres to the related organization's annual review of conflicts of interest, whistleblower policy and retention and destruction policy. General Counsel reviews every conflict of interest statement completed for all employees and reports to the Board of Directors any conflicts that may generate concern. Counsel also works with any employee with an apparent or actual conflict of interest to eliminate or mitigate that conflict.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Governing documents, conflicts of interest policy and financial statements are available to the public upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>Responsibility for oversight of the audited financial statements and the selection of an independent accountant is performed in conjunction with the related organization. This process is conducted by the Audit and Compliance Committee of the Board of Directors.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule D, Part X, Line 3 - FIN 48 Disclosure</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the plan and recognize a tax liability or asset if the plan has taken an uncertain tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The plan is subject to routine audits by taxing jurisdictions however there are currently no audits for any tax periods in progress.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART V LINE 1N AND 1O</FormAndLineReferenceDesc>
        <ExplanationTxt>BLUE CROSS BLUE SHIELD OF KANSAS, INC. HAS AGREED TO DONATE SERVICES AND RESOURCES TO BKS EMPLOYEE BENEFITS TRUST, INC. BKS TO ENABLE BKS TO OPERATE ITS BUSINESS AS A VEBA TO INCLUDE PERSONNEL, FACILITIES, EQUIPMENT, AND SUPPLIES.</ExplanationTxt>
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