; and (J) a summary document for participants or beneficiaries, which shall be made available to participants or beneficiaries upon request to the plan sponsor, that contains the information described in subparagraphs (D) through (G) that the Secretary, the Secretary of Health and Human Services, and the Secretary of the Treasury determine useful to participants or beneficiaries in better understanding their plan or benefits, except that such summary document for participants or beneficiaries shall contain only aggregate information. (2) Regulations Not later than 2 years after the date of enactment of the Pharmacy Benefit Manager Reform Act , the Secretary, the Secretary of Health and Human Services, and the Secretary of the Treasury shall, through notice and comment rulemaking, promulgate final regulations to implement the requirements of this subsection. In promulgating such regulations, the Secretary, the Secretary of Health and Human Services, and the Secretary of the Treasury shall, to the extent practicable, align the reporting requirements under this subsection with the reporting requirements under section 725. (3) Additional reporting (A) Reporting with respect to group health plans offered by small employers For plan years beginning on or after the date that is 30 months after the date of enactment of the Pharmacy Benefit Manager Reform Act , not less frequently than annually, an entity providing pharmacy benefit management services on behalf of a group health plan that is not a covered group health plan shall submit to the plan sponsor of such group health plan a report in accordance with this paragraph, and make such report available to the plan sponsor in a machine-readable format, and such other formats as the Secretary, the Secretary of Health and Human Services, and the Secretary of the Treasury may specify. Each such report shall include, with respect to the applicable group health plan— (i) the information described in subparagraphs (D), (E), (F), and (G) of paragraph (1)