that are included in the regulations issued under subparagraph (A)(i), including the requirement described in subparagraph (A)(ii) to disclose documents, shall have an effective date of 1 year after the date of enactment of this paragraph. . (c) Internal Revenue Code of 1986 Section 9812(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Disclosure and enforcement requirements (A) Disclosure requirements (i) Regulations Not later than 6 months after the date of enactment of this paragraph, the Secretary, in cooperation with the Secretaries of Health and Human Services and Labor, shall issue regulations for carrying out this section, including an explanation of documents that group health plans shall disclose in accordance with clause (ii), the process governing the disclosure of such documents, and analyses that such plans shall conduct in order to demonstrate compliance with this section. (ii) Disclosure requirements The documents required to be disclosed by a group health plan under clause (i) shall include an annual report that details the specific analyses performed to ensure compliance of such plan with this section, including any regulation promulgated pursuant to such section. At a minimum, with respect to the application of nonquantitative treatment limitations (in this paragraph referred to as NQTLs ) to benefits under the plan, such report shall— (I) identify the specific factors the plan used in performing its NQTLs analysis