29 C.F.R. § 4302.3
The maximum daily amount of the penalty under section 4302 of ERISA shall be $285.
[62 FR 36995, July 10, 1997, as amended at 81 FR 29767, May 13, 2016; 82 FR 8814, Jan. 31, 2017; 83 FR 1556, Jan. 12, 2018]