MAC prices are the upper limits that a plan will pay for generic drugs and brand drugs that have generic versions available (multi-source brands). While it may seem like just another industry expression, plan sponsors of pharmacy benefits have a vested interest in understanding what MAC is, how it works and its impact on their bottom line. According to a national survey, 92% of large employers state that they have a Maximum Allowable Cost (MAC) price list in place through their pharmacy benefit manager (PBM).