; and (B) not later than the date that is 90 days after the last day of the plan year immediately succeeding the plan year described in subparagraph (A), such information with respect to such immediately succeeding plan year. (2) Information described For purposes of paragraph (1), information described in this paragraph, with respect to a provider of air ambulance services, is each of the following: (A) Cost data, as determined appropriate by the Secretary of Health and Human Services, in consultation with the Secretary of Transportation, for air ambulance services furnished by such provider, separated to the maximum extent possible by air transportation costs associated with furnishing such air ambulance services and costs of medical services and supplies associated with furnishing such air ambulance services. (B) The number and location of all air ambulance bases operated by such provider. (C) The number and type of aircraft operated by such provider. (D) The number of air ambulance transports, disaggregated by payor mix, including group health plans, health insurance issuers, and Government payors. (E) The number of claims of such provider that have been denied payment by a group health plan or health insurance issuer and the reasons for any such denials. (F) The number of emergency and nonemergency air ambulance transports, disaggregated by air ambulance base and type of aircraft. (b) Reporting requirements for group health plans and health insurance issuers (1) In general Each group health plan and health insurance issuer offering health insurance coverage in the individual or group market shall submit to the Secretary of Health and Human Services— (A) not later than the date that is 90 days after the last day of the first plan year beginning on or after the date on which a final rule is promulgated pursuant to the rulemaking described in subsection (d), the information described in paragraph (2) with respect to such plan year