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(e) Estimated Burden for Third Party Intermediary Plan Audits In aggregate, as shown in Table 89, we assume that 89 third party intermediaries will submit plan audits for the CY 2025 performance period/2027 MIPS payment year (35 targeted audits, 28 participation plans, 20 CAPs, and 6 transition plans)

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CMS believes that a restatement of each data element included in proposed 428.401(d)(1) to reconcile the rebate amount provided in the Rebate Report in proposed 428.401(c) is appropriate to capture an updated rebate amount and is in line with other CMS programs that provide for a reconciliation period

If the manufacturer submits a complete and timely extension request, and CMS determines that the information submitted warrants an extension of the rebate reduction, the total rebate amount would be reduced by 75 percent for a second consecutive applicable period for that manufacturer's generic Part D rebatable drug in accordance with proposed 428.303(b)(2)