; and (2) remove any provision requiring an accountable care organization to assume responsibility for repayment of any shared losses or participate in a two-sided risk model before the organization has participated for at least 3 years in any program subject to the provisions of part 425 of title 42, Code of Federal Regulations, or any successor regulation, provided that such an organization shall be allowed to elect to participate in such two-sided risk models or models requiring repayment of such losses. (b) Financial methodology enhancements To promote success of shared savings program Prior to the beginning of the first performance year (as defined for purposes of subsection (a)) that begins at least 90 days after the date of enactment of this Act, the Secretary shall— (1) ensure that any methodology used to establish, adjust, or update benchmark expenditures be developed and implemented in a clear and transparent manner, including by making publicly available sufficient information and data to allow interested members of the public to replicate the methodology used by the Secretary and to evaluate the accuracy of the Secretary’s benchmark expenditure calculations; (2) implement a process that allows ACOs to appeal the accuracy of benchmark expenditures in a hearing before an administrative law judge, and ensure that any such appeal be heard within a 90-day period beginning on the date a request for hearing is filed