"In addition to reviewing who must report and when, the instructions explain how the data is to be submitted through ... the Health Insurance Oversight System (HIOS). There are also detailed explanations of ... spending categories, data aggregation rules by state and market segment, and rebate and fee allocation methods ... CMS indicates that TPAs should combine, within each state and market segment, the data for all the self-insured plans for which [they are] reporting to reduce the number of submissions and the total amount of data uploaded into HIOS."