; or (III) any other amounts prohibited by the Secretary. (B) Clarification regarding PDP sponsor acting as PBM In the case where a PDP sponsor is acting as a pharmacy benefit manager on behalf of a prescription drug plan offered by the PDP sponsor, the requirements under subparagraph (A) shall not be construed as preventing the PDP sponsor from accepting any rebates, discounts, or price concessions that lower net costs for covered part D drugs. (C) Certification of compliance The PDP sponsor and pharmacy benefit manager shall furnish to the Secretary (in a time and manner specified by the Secretary) an annual certification of compliance with this paragraph, as well as such information as the Secretary determines necessary to carry out this paragraph. (D) Disgorgement of excess amounts received A pharmacy benefit manager (or affiliate, subsidiary, or agent of a pharmacy benefit manager) shall disgorge to the Secretary any payment, remuneration, or other amount received in violation of this paragraph or the contract entered into with a PDP sponsor under this part with respect to a prescription drug plan. (E) Clarification The requirements of this paragraph shall apply regardless of whether the pharmacy benefit manager is a first-tier, downstream, or related entity to the PDP sponsor. (F) Rule of construction Nothing in this paragraph shall be construed as prohibiting payments related to reimbursement for ingredient costs to entities that acquire prescription drugs or pharmacy dispensing fees. (G) Definitions For purposes of this paragraph: (i) Bona fide service fee The term bona fide service fee means fair market value for a bona fide, itemized service actually performed on behalf of an entity, that the entity would otherwise perform (or contract for) in the absence of the service arrangement and that are not passed on in whole to a client or customer, whether or not the entity takes title to the drug. (ii) Pharmacy benefit manager The term pharmacy benefit manager means any person, business, or other entity that,