<status value="active"/> <date value="2014-03-26"/> <description value="The target person or organization contractually recognized by the issuer as a participant who has assumed fiscal responsibility for another personaTMs financial obligations by guaranteeing to pay for amounts owed to a particular account *Example:*The subscriber of the patientaTMs health insurance policy signs a contract with the provider to be fiscally responsible for the patient billing account balance amount owed."/> <immutable value="true"/> <compose> <include> <system value="http://terminology.hl7.org/CodeSystem/v3-ParticipationType"/> <filter> <property value="concept"/> <op value="is-a"/> <value value="GUAR"/> </filter> </include> </compose> </ValueSet>