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In 1982, Blue Shield merged with The Blue Cross Association to form the Blue Cross and Blue Shield Association (BCBS). [11] Prior to 1986, organizations administering BCBS were tax exempt under 501(c)(4) as social welfare plans. The Tax Reform Act of 1986 revoked the exemption, however, because the plans sold commercial-type insurance.
It is up to the application receiving the incoming claim to map the is/is not claims to the may/may not rules of the application. In traditional systems there is often confusion about the differences and similarities between what a user is/is not and what the user may/may not do. Claims-based identity makes that distinction clear.