Reporting obligation on erroneous payment?

[Guest PMPN]

Good morning!

Hypothetically, let's say due to an internal error, a significant lump sum payment was made from the Pension Fund to the wrong participant.

If the Fund was already notified of the error and made whole on the incorrectly disbursed funds, is there any regulatory requirement to report the error to a government agency? I.e., "Just for the record"?

Thanks!

Jim R.