[Fantasywriter]

Good info, MUDDOG; thanks for the ping. I am bookmarking this, as any help I can get in avoiding the penalty is appreciated. [Rush had to be kidding about the hardship exemption. Your guess is probably correct.]

[MUDDOG]

EVO X posted that the penalty is capped at the cost of an insurance policy.

I'm not aware of that. If it's true, Rush is in the clear.