to the health benefits plan with which the entity is under contract, at such times, and in such form and manner, as the Secretary shall specify: (A) A health benefits plan. (B) Any entity that provides pharmacy benefits management services on behalf of a health benefits plan (in this section referred to as a PBM ) that manages prescription drug coverage under a contract with— (i) a PDP sponsor of a prescription drug plan or an MA organization offering an MA–PD plan under part D of title XVIII