Income Taxes	9 Months Ended
Sep. 30, 2014
Income Taxes [Abstract]
Income Taxes	Note 14 ― Income Taxes A. Income Tax Expense The consolidated effective tax rate of 36.5% for the nine months ended September 30, 2014 has increased from historical levels because the health insurance industry tax accrued beginning in 2014 is not tax deductible. In the third quarter of 2013, income tax expense was reduced by $32 million as a result of the completion of an Internal Revenue Service (“IRS”) examination of the Company's 2009 and 2010 consolidated federal income tax returns, and tax benefits related to the Company's foreign operations. These items contributed to the favorable effective tax rate of 31.8% for the nine months ended September 30, 2013. The Company's capital management strategy involves indefinite reinvestment of the undistributed earnings of certain foreign operations, which results in income taxes being provided on the earnings of these operations using the respective foreign jurisdictions' tax rate. The Company recognized tax benefits from this strategy of $69 million for the nine months ended September 30, 2014 and $28 million for the nine months ended September 30, 2013. The Company has accumulated indefinitely reinvested foreign earnings of $1.3 billion and cumulative unrecognized deferred tax liabilities of $235 million through September 30, 2014. The Company continues to evaluate the indefinite reinvestment of earnings for additional foreign jurisdictions. B. Unrecognized Tax Benefits Changes in unrecognized tax benefits were immaterial for the nine months ended September 30, 2014. C. Other Tax Matters In 2013, the IRS completed its examination of the Company's 2009 and 2010 tax years resulting in two issues that could not be resolved at the examination level. The Company subsequently filed a formal protest challenging the IRS positions on the two disputed matters. The IRS previously withdrew its challenge relating to the first of these matters, and the parties have since agreed on a resolution of the second matter. The resolution of these matters did not materially impact shareholders' net income. The IRS began its examination of the Company's 2011 and 2012 tax years in the third quarter of 2014 and is expected to continue through 2015.

Income Taxes

9 Months Ended

Sep. 30, 2014

Note 14 ― Income Taxes

A. Income Tax Expense

The consolidated effective tax rate of 36.5% for the nine months ended September 30, 2014 has increased from historical levels because the health insurance industry tax accrued beginning in 2014 is not tax deductible. In the third quarter of 2013, income tax expense was reduced by $32 million as a result of the completion of an Internal Revenue Service (“IRS”) examination of the Company's 2009 and 2010 consolidated federal income tax returns, and tax benefits related to the Company's foreign operations. These items contributed to the favorable effective tax rate of 31.8% for the nine months ended September 30, 2013.

The Company's capital management strategy involves indefinite reinvestment of the undistributed earnings of certain foreign operations, which results in income taxes being provided on the earnings of these operations using the respective foreign jurisdictions' tax rate. The Company recognized tax benefits from this strategy of $69 million for the nine months ended September 30, 2014 and $28 million for the nine months ended September 30, 2013. The Company has accumulated indefinitely reinvested foreign earnings of $1.3 billion and cumulative unrecognized deferred tax liabilities of $235 million through September 30, 2014. The Company continues to evaluate the indefinite reinvestment of earnings for additional foreign jurisdictions.

B. Unrecognized Tax Benefits

Changes in unrecognized tax benefits were immaterial for the nine months ended September 30, 2014.

C. Other Tax Matters

In 2013, the IRS completed its examination of the Company's 2009 and 2010 tax years resulting in two issues that could not be resolved at the examination level. The Company subsequently filed a formal protest challenging the IRS positions on the two disputed matters. The IRS previously withdrew its challenge relating to the first of these matters, and the parties have since agreed on a resolution of the second matter. The resolution of these matters did not materially impact shareholders' net income.

The IRS began its examination of the Company's 2011 and 2012 tax years in the third quarter of 2014 and is expected to continue through 2015.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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