ANNUAL PREMIUM RECONCILIATION. Within 180 days after the end of each calendar year identified in Section 3.1 of this Exhibit (the "Annual Premium Reconciliation Period"), Plan shall calculate the difference between (i) the BJC Premium Amount for such calendar year less the amount of any BJC Quarterly Withdrawals actually paid to BJC during the Annual Premium Reconciliation Period, plus the amounts that were actually funded upon request by Plan or drawn upon or accessed by Plan through the BJC ILOC, and (ii) the amount of Total Provider Payments made by Plan for Covered Services provided to BJC Medicare Members during such calendar year plus IBNR claims less any amounts actually recovered by Plan from an applicable reinsurer (the "Premium Reconciliation Amount"). In the event that the Premium Reconciliation Amount is a positive number Plan shall pay that amount to BJC within 15 days of the completion of the Annual Premium Reconciliation. In the event the Premium Reconciliation Amount is a negative number BJC shall pay that amount to Plan within 15 days after receipt from Plan of the results of the Annual Premium Reconciliation. Any claims for Covered Services provided to BJC 52 53 Medicare Members which have been presented for payment or which have otherwise been identified but have not been paid within 150 days after the end of such calendar year shall be appropriately accrued for and included in the Annual Premium Reconciliation. Any such claims presented to Plan for payment following completion of the Annual Premium Reconciliation for a given calendar year shall be forwarded to BJC and payment of such claims shall be entirely BJC's responsibility. To the extent that Plan is required to pay any such claims it may offset such payments against BJC Premium amounts due to BJC in the future. Any premium payments received by Plan for a given calendar year from which BJC Premiums are required to be calculated and which are received after the completion of the Annual Premium Reconciliation for that calendar year shall be forwarded to BJC.