The reference is to the Income-Related Monthly Adjustment Amount, which imposes a higher monthly Medicare cost on individuals with higher incomes. I don’t know the answer to the second question, but the first is not a problem. They’ll look at the income level relative to the filing status in the year the income was earned, so 2018 will be a “good” year in terms of IRMAA. Also, while not needed here, there is an opportunity to use lower income from a more recent year after certain life-changing events, with death of a spouse being one of those events.