"These new penalty amounts apply to penalties assessed after August 1, 2016 for violations that occurred after November 2, 2015 ... [W]hile the penalty amounts aren't effective yet, they will be very soon and they will apply to violations that may have already occurred.... For a failure to file a 5500, the penalty will be $2,063 per day (up from $1,100).... A failure to provide participants a notice of benefit restrictions under an underfunded pension plan under [section] 436 of the tax code will cost $1,632 per day (up from $1,000).... A failure of a multiemployer plan to provide plan documents and other information or to provide an estimate of withdrawal liability will be $1,632 per day (up from $1,000).... Failure to provide the [ACA]'s Summary of Benefits and Coverage is now $1,087 per failure (up from $1000)."  MORE >>