; and (B) ensure that any contract entered into, by such third-party administrator or entity providing pharmacy benefit management services on behalf of such a plan or coverage, with rebate aggregators (or other purchasing entity designed to aggregate rebates), applicable group purchasing organizations, or any subsidiary, parent, affiliate, or subcontractor of the plan, entity, rebate aggregator (or other purchasing entity designed to aggregate rebates), or applicable group purchasing organization remit 100 percent of rebates, fees, alternative discounts, and other remuneration received that are related to utilization of drugs under such group health plan or health insurance coverage, to the third-party administrator or entity providing pharmacy benefit management services. (2) Form and manner of remittance With respect to such rebates, fees, alternative discounts, and other remuneration— (A) the rebates, fees, alternative discounts, and other remuneration under paragraph (1)(A) shall be— (i) remitted— (I) on a quarterly basis, to the group health plan or the group health insurance issuer, not later than 90 days after the end of each quarter; or (II) in the case of an underpayment in a remittance for a prior quarter, as soon as practicable, but not later than 90 days after notice of the underpayment is first given; (ii) fully disclosed and enumerated to the group health plan or health insurance issuer, as described in paragraphs (1) and (3) of subsection (b); and (iii) returned to the issuer or entity providing pharmacy benefit management services on behalf of the group health plan if an audit by a plan sponsor, or a third party designated by a plan sponsor, indicates that the amounts received are incorrect after such amounts have been paid to the group health plan or health insurance issuer; (B) the rebates, fees, alternative discounts, and other remuneration under paragraph (1)(B) shall be remitted in accordance with such procedures as the Secretary, Secretary of Labor, and Secretary of the Treasury establish