If a participant did not receive a Required Minimum Distribution that was due by 12/31/01 (not first year so no extension to 4/15):

1) Is there really any due date for when the 2001 Form 5329 is filed?
2) Are there any consequences if the 2001 Form 5329 is not filed by 4/15/02?
3) Is the penalty to be paid 50% of the RMD, with no adjustments for interest or anything else, whether the 2001 Form 5329 is filed in 2002 or 2006?