"[A]bsent additional guidance, COBRA beneficiaries likely will not be able to switch to Marketplace coverage upon the termination of the employer subsidy.... Employers who wish to provide employee flexibility to enroll in Marketplace coverage may ... [provide] financial assistance for health insurance without jeopardizing the employee's ability to acquire Marketplace coverage ... by offering the employee a 'post-tax' payment for the employee to use for health insurance. The taxable payment would provide the employee the option to either use the payment towards Marketplace coverage or enroll in COBRA coverage, if that option was preferable."  MORE >>