Don't worry. Just tell her to delete it.
Was it one of those multiple fwds??
According to snopes.com & other sites - that is a false/fake/spoofed email rumor
snopes.com is a great place to check for truth/false of these things.
I Googled "2014 medicare premium rate"
and got these and more -
http://www.snopes.com/politics/medical/medicare.asp
http://blogs.wsj.com/totalreturn/201...rumors-return/