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COBRA or Exchange Coverage: Health Care Reform Subsidy Effect
HR Daily Advisor 
[Guidance Overview] Oct. 10, 2013
"When may an individual change from COBRA coverage to marketplace coverage, and how might the individual's eligibility for a subsidy... be affected? ... [O]nce COBRA coverage is elected, may the individual drop COBRA at any time and enroll in subsidized coverage through a marketplace, or must the individual either exhaust COBRA or wait for a marketplace open enrollment period? The answer is not entirely clear."
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