"One lifer, always had under 250k so never filed 5500. DC plan. Terminated the plan, all assets distributed by 12/15/2024. On 12/31/24, 6 cents hit the account and then rolled out on 1/2/2025. So, what to do here, any suggestions? Is there a de minimis for ignoring the 6 cents i.e. just do a first and final return for 2024? or Do a first and final return for 2025? or something else? Cannot get my head around this as this is the first time ever happened."