; (BB) providing business services and activities, including providing access to drug utilization data; (CC) keeping a percentage of the list price of a drug; or (DD) any other reason related to the role of a covered service provider as a conduit between the drug manufacturers or any other third party and the covered plan. . (B) Annual disclosure Clause (v) of section 408(b)(2)(B) of such Act ( 29 U.S.C. 1108(b)(2)(B) ) is amended by adding at the end the following: (III) A covered service provider, with respect to a contract or arrangement with the covered plan in connection with providing pharmacy benefit management services, shall disclose, on an annual basis not later than 60 days after the beginning of the current plan year, to a responsible plan fiduciary, in writing, the following with respect to the twelve months preceding the current plan year: (aa) All direct compensation described in subclause (III) of clause (iii) and indirect compensation described in subclause (IV) of clause (iii) received by the covered service provider (including such compensation described in subclause (VII) of clause (iii)). (bb) The total gross spending by the covered plan on drugs (excluding rebates, discounts, or other price concessions). (cc) The total net spending by the covered plan on drugs. (dd) The total gross spending at all pharmacies wholly or partially owned by the covered service provider or any entity affiliated with the covered service provider, including mail-order, specialty and retail pharmacies, with a breakdown by individual pharmacy location. (ee) The aggregate amount of clawback from such pharmacies, including mail-order, specialty, and retail pharmacies. (AA) categorical explanations (grouped by the reason for clawback, such as contractual true-up provisions, overpayments, or non-covered medication dispensed, and including information on the amount in each category that was passed through to the covered plan and to participants and beneficiaries of the covered plan)