existing Blue Cross or Blue Shield organization
(2) Existing Blue Cross or Blue Shield organization The term “existing Blue Cross or Blue Shield organization” means any Blue Cross or Blue Shield organization if— (A) such organization was in existence on August 16, 1986 , (B) such organization is determined to be exempt from tax for its last taxable year beginning before January 1, 1987 , and (C) no material change has occurred in the operations of such organization or in its structure after August 16, 1986 , and before the close of the taxable year. To the extent permitted by the Secretary, any successor to an organization meeting the requirements of the preceding sentence, and any organization resulting from the merger or consolidation of organizations each of which met such requirements, shall be treated as an existing Blue Cross or Blue Shield organization.
26 USC § 833(c)(2)
None identified, default scope is assumed to be the parent (part II) of this section.