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Medicare Answers
If you are working and covered by your employer group health insurance, your Part B benefits may be of limited value to you as long as your group health insurance is the primary payer of your medical bills.
If you have Medicare Part B and decide to drop it while you are working and covered by your employer group health insurance, you can sign up for Medicare Part B again during your Special Enrollment Period. As long as you enroll in Part B during your Special Enrollment Period, you will not have to pay a higher Part B premium.
Note: If you are working for a small company (less than 20 employees), you should talk to your employee health benefits administrator before making any decision not to take Medicare Part B.
See http://questions.medicare.gov/cgi-bin/medicare.cfg/php/enduser/std_adp.p...