Postponed Part B at 65 While Working, Now a Late Enrollee?

Client is actually a spouse. At age 65, in 2002, postponed Part B due to employer coverage. Employer had more than 20 ee's. 2002 employer has since changed hands 3 times and is now part of Rockwell International.

There has been no gap in coverage.

Employee was laid off and active coverage ends 12/31/15.

Rockwell has no HR going back to 2002 and client is being hit as a late enrollee.

Any ideas? How do I get the late enrollee penalty stripped?
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