Apple merged its Beat Music service with Apple Music on June 30, 2015. The new Apple Music streaming service features access to Beat 1 radio, plus unlimited access to tens of millions of tracks in Apple's music library. Beats Music subscribers will have the option to transfer their accounts to Apple Music when they install iOS 8.4 on June 30th. To transfer your Beats Music subscription, simply open the Beats Music app, and follow the instructions.
Beats Music playlists will automatically be transferred to your Apple Music account once you make the switch, and unused balances will be transferred into an iTunes credit for the same amount, or refunded by your carrier.