The proposed regulations are intended to increase consumer access to price information for health costs when third-party payers are involved in order to encourage consumers to shop for health care based on price and value. The proposed regulations set forth requirements under section 9815 of the Internal Revenue Code for non-grandfathered group health plans, and health insurance issuers of non-grandfathered coverage in the individual and group markets, to disclose to a participant, beneficiary, enrollee, or authorized representative such individual’s cost-sharing liability for covered items or services from a particular provider. Under this proposal, plans and issuers would be required to make such information available for covered items and services through an internet website and through non-internet means, thereby allowing a participant to obtain an accurate estimate and understanding of their out-of-pocket expenses and to effectively shop for covered items and services. The proposed regulations would also require plans and issuers to disclose provider negotiated rates and out-of-network provider allowed amounts through two machine readable files. The final rule was published jointly with the Departments of Labor and of Health and Human Services.