; and (B) shall not be subject to judicial review, except in cases comparable to those described in section 10(a) of title 9, United States Code, as determined by the Secretary in consultation with the Secretary of Labor. (6) Privacy laws An independent dispute resolution entity shall, in conducting an independent dispute resolution process under this subsection, comply with all applicable Federal and State privacy laws. (e) Responsibility To pay costs The costs for an independent dispute resolution process under subsection (d) shall be paid for in accordance with the following: (1) In a case in which the independent dispute resolution entity determines that the amount in the final offer submitted under subsection (d)(4)(A) by the out-of-network health care provider is the more reasonable amount, the group health plan, or health insurance issuer offering health insurance coverage in the group market, shall pay all costs of the independent dispute resolution process. (2) In a case in which the independent dispute resolution entity determines that the amount in the final offer submitted under subsection (d)(4)(A) by the group health plan, or health insurance issuer offering health insurance coverage in the group market, is the more reasonable amount, the out-of-network health care provider shall pay all costs of the independent dispute resolution process. (3) In a case in which a settlement is reached under subsection (d)(3), the group health plan, or health insurance issuer offering health insurance coverage in the group market, and the out-of-network health care provider shall each pay half of the costs of the independent dispute resolution process. (f) Reports (1) Entity reports Not later than 4 years after the date of enactment of this section, and each year thereafter, each independent dispute resolution entity shall submit to the Secretary, and the Secretary of Labor, a report on all independent dispute resolution processes conducted by the entity under subsection (d) for the period of the report. Each such