"If the enhanced subsidies is reduced because Congress does not extend these enhancements, this will increase the cost of the underlying ACA Exchange plan for the employee/dependent.... This increased cost to the ACA plan could convince an employee/dependent to elect COBRA coverage, even though the employee/dependent is paying 102% of the premiums.... Another consideration here is that if the enhanced premium subsidies are not extended, then an employee or dependent with income above 400% of the Federal Poverty Level (FPL) will no longer be eligible for a premium subsidy."  MORE >>