We did tax planning for a long-time client who had retired in the prior year. He and his wife were too young for Medicare and so they signed up through the Exchange and obtain subsidies of $21,000 for health insurance. Our client needed at least $100,000 of IRA retirement distributions per year to pay for living costs and he was certain that he would also have to pay back the $21,000 of subsidies due to his income level. Our client did not think that we would be able to help him out. Through some out of the box thinking, we were able to restructure how he received his IRA distributions to get him under the threshold so he would not have to pay back the $21,000 in subsidies.