in coordination with the Secretary of Labor and the Secretary of the Treasury, shall make payments in accordance with subsection (b) to self-insured group health plans and health insurance issuers offering health insurance coverage in the large group market. (b) Payment methodology The Secretary, in coordination with the Secretary of Labor and the Secretary of the Treasury, shall provide under the program established under subsection (a) that if the allowable costs for a self-insured group health plan or health insurance coverage offered in the large group market for any plan year are more than 105 percent of the target amount, the Secretary shall pay to the plan, or issuer of such coverage, an amount equal to 75 percent of the allowable costs in excess of 105 percent of the target amount. (c) Information collection (1) In general The Secretary, the Secretary of Labor, and the Secretary of the Treasury may require self-insured group health plans and health insurance issuers of health insurance coverage offered in the large group market to report to the applicable Secretary, in a form, manner, and timeframe specified by the Secretaries, information necessary for purposes of carrying out this section in accordance with the process established under paragraph (2). (2) Process The Secretary, the Secretary of Labor, and the Secretary of the Treasury shall jointly establish a process prescribing the form and manner under which information is collected from self-insured group health plans and health insurance issuers offering health insurance coverage in the large group market for purposes of carrying out this section. (d) Definitions (1) Allowable costs (A) In general The amount of allowable costs of a self-insured group health plan or health insurance coverage offered in the large group market for any plan year is an amount equal to the total costs (other than administrative costs) of such plan or the issuer of such coverage in covering items and services furnished during such plan year under such plan or such