Assume is linear, annihilates all polynomials of degree at most , is defined on the truncated-power kernels and permits interchange with the remainder integral. For , a convenient sufficient condition is that be a bounded linear functional on ; more general approximation functionals need the corresponding continuity/interchange property on their domain. Taylor's integral remainder gives
Applying , the polynomial terms vanish, and the Peano kernel theorem gives
Here . This is the printed raw-kernel convention; the normalized Peano kernel includes inside its definition instead, and then has no factorial outside the integral. The interchange is justified by boundedness applied to the limit of Riemann sums of the continuous kernel-valued integrand. For a kernel with , its discontinuity requires a function space/interchange assumption accommodating the step functions as well.
For the specified Simpson's rule error, direct evaluation on gives zero, so . For ,
Simplifying separately on the two halves gives
Both pieces are strictly negative in the open interval; they agree at the midpoint. Their integral is , as direct polynomial integration shows. Thus
This is optimal, not merely an upper bound. For , the fourth derivative is identically one and , so the minimum constant is .

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