$200 Over 400% FPL - Question

I have someone who's retirement income is literally $200 above the cutoff for a $600 per month subsidy. She has no way of shutting off those pensions.

It can't be as simple as establishing an IRA and making a small tax exempt contribution to it, could it? I know that in the end I'm going to refer her to her CPA for all accounting advice, but I just thought I'd see if anyone out there has any ideas.

Thanks!
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