; and (B) failed to elect not to enroll in such a prescription drug plan during an applicable opt-out period described in paragraph (2). Nothing in the previous sentence shall prevent such an individual from declining or changing such enrollment. Such process shall be carried out in the same manner as the process described in section 1860D–1(b)(1)(C). (2) Opt-out periods The process under paragraph (1) shall provide for the opportunity to make an election described in subparagraph (B) of such paragraph during an opt-out period that is coordinated with the relevant enrollment or coverage election period under section 1860D–1. (3) Late enrollment penalties In the case of an individual who makes an election described in paragraph (1)(B) and then enrolls in a prescription drug plan, the late enrollment penalty under section 1860D–13(b) shall apply to the monthly beneficiary premium of such individual, except that in applying such section, any reference to the initial enrollment period of such individual shall be deemed to be a reference to the opt-out period under paragraph (2) during which the individual elected not to enroll in a prescription drug plan. (4) No late enrollment penalty for current fee-for-service beneficiaries without drug coverage In the case of an individual who is a Medicare enrollee before the date of enactment of this section and who was not enrolled under a prescription drug plan before being enrolled under such a plan pursuant to paragraph (1), there shall be no increase in the base beneficiary premium of an individual under section 1860D–13 by a late enrollment penalty under subsection (b) of such section with respect to any period prior to the date of such enrollment. (b) Reference to required prescription drug coverage under part C For provision requiring coverage under MA plans to include prescription drug coverage, see section 1860E–26. . (b) Limitation on Medicaid benefits for full-Benefit dual eligible individuals Section 1902 of the Social Security Act ( 42 U.S.C. 1396a ) is amended by