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To determine the per unit Part D inflation rebate amount for a Part D rebatable drug, CMS must calculate the AnMP for the drug, identify the payment amount benchmark period and calculate the benchmark period manufacturer price for the drug, identify the benchmark period CPI-U, and calculate the inflation-adjusted payment amount for the drug

(iii) The ACO fails to earn sufficient shared savings in a performance year to repay the prepaid shared savings they received during that performance year

Section 1128J(d)(4)(C) of the Act also defines the term person, for purposes of Medicare Parts C and D, to also include a Medicare Advantage organization (MAO) (as defined in section 1859(a)(1) of the Act) and a Part D Plan (PDP) sponsor (as defined in section 1860D-41(a)(13) of the Act)

83 (IARC, 2004)