; (2) entities who advocate on behalf of such individuals; (3) Medicare Advantage organizations; (4) pharmacy benefit managers; and (5) providers of services and suppliers (as such terms are defined in section 1861 of such Act ( 42 U.S.C. 1395x )). (c) Contents The report described in subsection (a) shall include an analysis on the following: (1) The extent to which plans described in such subsection offer supplemental health care benefits relating to coverage of— (A) medication-assisted treatments for opioid use, substance use disorder counseling, peer recovery support services, or other forms of substance use disorder treatments (whether furnished in an inpatient or outpatient setting); and (B) non-opioid alternatives for the treatment of pain. (2) Challenges associated with such plans offering supplemental health care benefits relating to coverage of items and services described in subparagraph (A) or (B) of paragraph (1). (3) The impact, if any, increasing the applicable rebate percentage determined under section 1854(b)(1)(C) of the Social Security Act ( 42 U.S.C. 1395w–24(b)(1)(C) ) for plans offering such benefits relating to such coverage would have on the availability of such benefits relating to such coverage offered under Medicare Advantage plans. (4) Potential ways to improve upon such coverage or to incentivize such plans to offer additional supplemental health care benefits relating to such coverage.