; and (2) provide the group health plan or health insurance issuer offering group health insurance coverage, or an entity providing pharmacy benefit management services on behalf of a plan or issuer, relevant information necessary to make the reports described in subsection (b). (b) Reports (1) In general For plan years beginning on or after the date that is 30 months after the date of enactment of the Pharmacy Benefit Manager Reform Act , not less frequently than annually, an entity providing pharmacy benefit management services on behalf of a covered group health plan or group health insurance coverage (regardless of whether such coverage is covered group health insurance coverage as defined in subsection (g)(3)) shall submit to the plan sponsor of such covered group health plan or issuer of such health insurance coverage a report in accordance with this subsection and make such report available to the plan sponsor or issuer in plain language, in a machine-readable format, and, as the Secretary, the Secretary of Health and Human Services, and the Secretary of the Treasury may determine, other formats. Each such report shall include, with respect to the covered group health plan or health insurance coverage— (A) as applicable, information collected from drug manufacturers by such entity on the total amount of copayment assistance dollars paid, or copayment cards applied, that were funded by such drug manufacturers with respect to the participants and beneficiaries in such plan or coverage; (B) a list of each drug covered by the plan, coverage, or entity providing pharmacy benefit management services for which a claim was filed during the reporting period, including, with respect to each such drug during the reporting period— (i) the brand name, generic or nonproprietary name, and National Drug Code