[steve86]

My girlfriend won't be subject to penalties because she has employer-based insurance.

For each 12-month period you delay enrollment in Medicare Part B, you will have to pay a 10% Part B premium penalty, unless you have insurance based on your or your spouse’s current work (job-based insurance) or are eligible for a Medicare Savings Program (MSP).

The Part D penalty works the same.

[Oorang]

Good to know, thanks.