; transition (1) In general Subsection (a), (b), and (c) shall apply to plan years beginning after the date of the enactment of this Act. (2) Sunsetting required contribution for ACA reinsurance program No contribution shall be required under section 1341 of PPACA ( 42 U.S.C. 18061 ) from any group health plan or health insurance issuer for portions of plans years occurring in months beginning more than 30 days after the date of the enactment of this Act. (e) Secretarial guidance The Secretary of Health and Human Services, in coordination with the Secretary of Labor and the Secretary of the Treasury, shall provide such guidance as may be necessary for the coordinated implementation of this section on a timely basis. (f) Transferring health plan records upon changing plans (1) In general In the case of an individual who is covered under health insurance coverage or as a beneficiary or participant in a group health plan (as such terms are defined in section 2791 of the Public Health Service Act, 42 U.S.C. 300gg–91 ), if such coverage is ended and the individual obtains other health insurance coverage, group health plan coverage, or other creditable coverage (as defined for purposes of title XXVII of such Act), the issuer of the prior coverage or administrator of the prior plan shall forward information respecting such prior coverage to the issuer of the new coverage or administrator of the new plan or coverage, as the case may be, subject to such rules as the Secretary establishes regarding the right of the beneficiary or participant to object to such forwarding of information. (2) Treatment as plan requirement under PHSA, ERISA, IRC The requirement of paragraph (1) shall apply as if it were a section under part A of title XXVII of the Public Health Service Act, including for purposes of applying section 715 of the Employee Retirement Income Security Act of 1976 ( 29 U.S.C. 1185d ) and section 9815 of the Internal Revenue Code of 1986. (g) Application of risk adjustment (1) In general Any issuer that offers health