; and (10) the term wholesale acquisition cost has the meaning given such term in section 1847A(c)(6)(B) of the Social Security Act (42 U.S.C. 1395w–3a(c)(6)(B)). ; and (B) in section 502(b)(3) ( 29 U.S.C. 1132(b)(3) ), by inserting (other than section 726) after part 7 . (2) Clerical amendment The table of contents in section 1 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1001 et seq. ) is amended by inserting after the item relating to section 725 the following new item: Sec. 726. Oversight of entities that provide pharmacy benefit management services. . (3) Additional reporting requirement Section 725 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1185n ) is amended by adding at the end the following: (d) Entities providing pharmacy benefit management services Beginning 2 years after the date of enactment of the Pharmacy Benefit Manager Reform Act , entities providing pharmacy benefit management services shall report to plan sponsors of group health plans information required under paragraphs (4), (5), (6), (7)(A)(iii), and (7)(B) of subsection (a). . (c) Internal Revenue Code of 1986 (1) In general Subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following: 9826. Oversight of entities that provide pharmacy benefit management services (a) 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 , a group health plan or an entity providing pharmacy benefit management services on behalf of such a plan shall not enter into a contract with an applicable entity unless such applicable entity agrees to— (1) not limit the disclosure of information to plan sponsors in such a manner that prevents the plan, or an entity providing pharmacy benefit management services on behalf of a plan, from making the reports described in subsection (b)