Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The components of the provision for income taxes for the years ended December 31 are as follows:



(in millions)	2015			2014			2013
Current Provision:
Federal	$	4,155		$	3,883		$	3,004
State and local	281			271			237
Total current provision	4,436			4,154			3,241
Deferred (benefit) provision	(73		)	(117		)	1
Total provision for income taxes	$	4,363		$	4,037		$	3,242

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The reconciliation of the tax provision at the U.S. federal statutory rate to the provision for income taxes and the effective tax rate for the years ended December 31 is as follows:



(in millions, except percentages)	2015					2014					2013
Tax provision at the U.S. federal statutory rate	$	3,581		35.0	%	$	3,380		35.0	%	$	3,120		35.0	%
Health insurance industry tax	627			6.1		469			4.8		—			—
State income taxes, net of federal benefit	145			1.4		154			1.6		126			1.4
Tax-exempt investment income	(44		)	(0.4	)	(49		)	(0.5	)	(53		)	(0.6	)
Non-deductible compensation	103			1.0		96			1.0		39			0.5
Other, net	(49		)	(0.5	)	(13		)	(0.1	)	10			0.1
Provision for income taxes	$	4,363		42.6	%	$	4,037		41.8	%	$	3,242		36.4	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred income tax assets and liabilities are recognized for the differences between the financial and income tax reporting bases of assets and liabilities based on enacted tax rates and laws. The components of deferred income tax assets and liabilities as of December 31 are as follows:



(in millions)	2015			2014
Deferred income tax assets:
Accrued expenses and allowances	$	739		$	313
U.S. federal and state net operating loss carryforwards	139			172
Share-based compensation	124			141
Nondeductible liabilities	205			222
Medical costs payable and other policy liabilities	71			120
Non-U.S. tax loss carryforwards	244			257
Unearned revenues	94			90
Unrecognized tax benefits	69			38
Other-domestic	51			36
Other-non-U.S.	130			141
Subtotal	1,866			1,530
Less: valuation allowances	(44		)	(119		)
Total deferred income tax assets	1,822			1,411
Deferred income tax liabilities:
U.S. federal and state intangible assets	(2,951		)	(1,275		)
Non-U.S. goodwill and intangible assets	(397		)	(496		)
Capitalized software	(574		)	(506		)
Net unrealized gains on investments	(34		)	(129		)
Depreciation and amortization	(312		)	(272		)
Prepaid expenses	(205		)	(140		)
Other-non-U.S.	(76		)	(102		)
Total deferred income tax liabilities	(4,549		)	(2,920		)
Net deferred income tax liabilities	$	(2,727	)	$	(1,509	)

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits as of December 31 is as follows:



(in millions)	2015			2014			2013
Gross unrecognized tax benefits, beginning of period	$	92		$	89		$	81
Gross increases:
Current year tax positions	—			—			8
Prior year tax positions	55			4			5
Acquired reserves	89			—			—
Gross decreases:
Prior year tax positions	(2		)	—			—
Settlements	(1		)	—			—
Statute of limitations lapses	(9		)	(1		)	(5		)
Gross unrecognized tax benefits, end of period	$	224		$	92		$	89