; and (2) any such other remuneration is a flat fee-based service fee that a manufacturer of prescription drugs pays to an entity that provides pharmacy benefits management services for services rendered to the manufacturer that relate to arrangements by the pharmacy benefit manager to provide pharmacy benefit management services to a health plan, if certain conditions established by the Secretary are met, including requirements that the fees are transparent to the health plan. (b) Entity that provides pharmacy benefits management services For purposes of this section, the term entity that provides pharmacy benefits management services means— (1) any person, business, or other entity that, pursuant to a written agreement with a group health plan, directly or through an intermediary— (A) acts as a price negotiator on behalf of the plan; or (B) manages the prescription drug benefits provided by the plan, which may include the processing and payment of claims for prescription drugs, the performance of drug utilization review, the processing of drug prior authorization requests, the adjudication of appeals or grievances related to the prescription drug benefit, contracting with network pharmacies, controlling the cost of covered prescription drugs, or the provision of related services; or (2) any entity that is owned, affiliated, or related under a common ownership structure with a person, business, or entity described in paragraph (1). . (B) Clerical amendment The table of sections for subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following: Sec. 9816. Requirements with respect to prescription drug benefits. . (4) Effective date The amendments made by paragraphs (1), (2), and (3) shall take effect on January 1, ™.