Section 204 requires group health plans (plans) and health insurance issuers (issuers) offering group or individual health insurance coverage to submit information about prescription drugs and health care spending to the Department of Health and Human Services (HHS), the Department of Labor, and the Department of the Treasury (the Departments). In addition, the Director of the Office of Personnel Management (OPM) requires Federal Employees Health Benefits Plan (FEHB) carriers to submit section 204 data to HHS. The Centers for Medicare & Medicaid Services (CMS) is collecting section 204 data submissions on behalf of the Departments and OPM.