I have an employee that was terminated and elected COBRA which was eligible for the subsidy.  He then became eligible for Medicare, but his spouse continuted coverage as a single.  I believe she is eligible for 36 months of continued coverage, but is she eligible for the reduced premiums?

I found this IRS information when researching another question.

  From IRS Notice 2009-27

"Involuntary termination is the involuntary termination of employment, not the
involuntary termination of health coverage. Thus, qualifying events other than an
involuntary termination, such as divorce or a dependent child ceasing to be a dependent
child under the generally applicable requirements of the plan (such as loss of dependent
status due to aging out of eligibility), are not involuntary terminations qualifying an
individual for the premium reduction."

http://www.irs.gov/pub/irs-drop/n-09-27.pdf

Thanks for the information.  I was not sure that the medicare issues would mean something different.