Each plan and issuer (church plans excepted by the statute) must submit annually to HHS, Treasury and Labor, by 1 June for the preceding reference year, the prescription drug and health care spending report in the form and manner prescribed, separately for each State in which coverage was provided and for each market segment, with the experience of all plans and policies in the State. An issuer acquiring a block of business reports for the whole reference year; a plan may rely on a written agreement with its issuer, pharmacy benefit manager, TPA or other party to report on its behalf, but remains liable if a non-issuer contracted party fails to report; multiple reporting entities may not aggregate at a less granular level than the entity reporting total spending.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.