; and (v) any deductible or out-of-pocket maximum that would apply if such services were furnished by a participating provider or a participating emergency facility shall be the deductible or out-of-pocket maximum that applies; and (D) without regard to any other term or condition of such coverage (other than exclusion or coordination of benefits, or an affiliation or waiting period, permitted under section 2704 of the Public Health Service Act, including as incorporated pursuant to section 715 of the Employee Retirement Income Security Act of 1974 and section 9815, and other than applicable cost-sharing). (2) Audit process and rulemaking process for median contracted rates (A) Audit process (i) In general Not later than July 1, 2021, the Secretary, in coordination with the Secretary of Health and Human Services and the Secretary of Labor and in consultation with the National Association of Insurance Commissioners, shall establish through rulemaking a process, in accordance with clause (ii), under which health plans are audited by the Secretary to ensure that— (I) such plans are in compliance with the requirement of applying a median contracted rate under this section; and (II) that such median contracted rate so applied satisfies the definition under subsection (k)(8) with respect to the year involved. (ii) Audit samples Under the process established pursuant to clause (i), the Secretary— (I) shall conduct audits described in such clause of a sample of health plans