; and (ii) written safeguards of the rights of Program-eligible beneficiaries enrolled in the Organization (including a patient bill of rights and procedures for grievances and appeals) in accordance with regulations and with other requirements of this title and Federal and State law that are designed for the protection of patients. (E) Oversight The Secretary shall oversee the marketing and assignment practices of each Organization entering into a contract under this section as part of the approval and renewal processes of Organizations under this section. (5) Non-Application of certain provisions of law For purposes of sections 162(m)(6) and 414(m) of the Internal Revenue Code of 1986 and section 9010 of the Patient Protection and Affordable Care Act ( 26 U.S.C. 4001 note prec.), in the case of an eligible participating provider that establishes an Organization or that enters into a partnership, ownership, or co-ownership agreement to establish an Organization, or an Organization with a contract under this section, risk-based payments in exchange for providing medical care shall not be considered premiums for health insurance coverage. (6) Treatment as Medicare advanced alternative payment model Alternative care delivery models under the Program shall be treated under this title as an advanced alternative payment model. (c) Program operation and scope (1) In general Not later than one year after the date of enactment of this section, the Secretary shall establish a process through which an Organization can apply to offer one or more ESRD Integrated Care Models. Such application shall include information on at least the following: (A) The estimated average revenue amount described in subsection (b)(2)(A)(ii)(II) for the Organization to deliver benefits described in subsection (b)(2)(A). (B) Any benefits offered by the Organization beyond those described in such subsection. (C) A listing of network providers of services and supplier. (D) Information on the expertise of network providers of services and suppliers