; or (II) the date on which such physician opts out of such exemption under paragraph (3)(C). (ii) Special rules For purposes of determining whether a physician qualifies for an exemption under clause (i) for a plan year for an item, service, or group of services, in calculating whether at least 90 percent of prior authorization requests submitted by such physician for such item, services, or group during the preceding plan year were approved, an MA organization shall— (I) subject to subclause (II), treat any such claim that was initially denied, subsequently appealed, and that remains pending appeal at the time of such calculation as having been approved if more than 30 days have elapsed since the date such appeal was filed