Under 30 full time = no ACA penalties?

I understand penalty a and b calculations. I also see that b calculation will never be larger than a according to IRS guidance. If business has 59 Fte (so they are an ALE) but *only* 28 truly full time employees then they are shielded from both penalties, no?  Because when you subtract the “free” 30 off penalty a they would be at $0.  So, even if 4 people go and get PTC their penalty A would be $0 and their penalty B wouldn’t kick in because B can’t be bigger than A it says. So, anyone with 30 FT all year (or less) is protected from penalties, yes? 

Yes, you are correct, I often tell employers to pick their 30 best employees and work the heck out of them but limit everybody else to less than 130 hours a month and you’re exempt from ACA ESRP penalties (but of course they still have to file the darn 1095-C forms if they’re an ALE). 

I often advise employers to be careful about intentionally limiting an employee’s work hours to prevent the employee from becoming eligible for health plan coverage. That strategy has potential legal risk under ERISA §510.