; or (GG) any other reason on behalf of the covered plan. . (2) Annual disclosure Clause (v) of section 408(b)(2)(B) of such Act ( 29 U.S.C. 1108(b)(2)(B) ), as amended by subsection (b)(2), is amended by adding at the end the following: (IV) A covered service provider, with respect to a contract or arrangement with the covered plan in connection with providing third party administration services for group health plans, 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). (bb) All indirect compensation described in subclause (IV) of clause (iii) received by the covered service provider (including such compensation described in subclause (VIII) of clause (iii)). (cc) The aggregate amount for which the covered service provider received indirect compensation and the estimated amount of cost-sharing incurred by plan participants and beneficiaries as a result. (dd) The total gross spending by the covered plan on all costs and fees arising under or paid under the administrative services agreement with the third-party administrator (not including any amounts described in items (aa) through (cc) of clause (iii)(VIII). (ee) The total net spending by the covered plan on all costs and fees arising under or paid under the administrative services agreement with the covered service provider. (ff) The aggregate fees collected by the covered service provider. (gg) Any other information specified by the Secretary through regulations or guidance that may be necessary for a responsible plan fiduciary to consider the merits of the contract or arrangement with the covered service provider and any conflicts of interest that may exist. . (3) Third party administration services for group health plans defined Clause (ii)(I) of section 408(b)(2)(B) of such Act ( 29 U.S.C. 1108(b)(2)(B) ), as