All of the following organizations are specified as covered entities under the Health Insurance Portability and Accountability Act (HIPAA) EXCEPT?

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All of the following organizations are specified as covered entities under the Health Insurance Portability and Accountability Act (HIPAA) EXCEPT?
A . Healthcare information clearinghouses
B . Pharmaceutical companies
C . Healthcare providers
D . Health plans

Answer: B

Explanation:

Reference: https://www.hhs.gov/hipaa/for-professionals/covered-entities/index.html