No 4980H ACA penalty without 1411 certification?

[Flyboyjohn]

PPACA 1411(e)(4)(B)(iii) requires that the Marketplace notify the employer when an employee is granted a subsidy and provide the employer an opportunity to appeal. I have not been able to confirm that any such notifications are being made.

4980H provides that large employer penalties are calculated for months for which the employee "has been certified to the employer under 1411...as having enrolled for such month in a qualified health plan..[and is receiving subsidies].

So does that mean that employers can't be penalized for months prior to the date they receive the 1411 certification?

[Flyboyjohn]

ACA 1411 certifications FAQs by CMS 09-21-15_14245992(1).PDF

CMS announced today they will start issuing section 1411 certifications with respect to the 2016 enrollments and provided the address for employer appeals.

Conveniently they answered the question I posited above that their failure to issue certifications with respect to 2015 subsidies does not relieve the employer from 2015 penalties under 4980H.