I have a paired money purchase and profit sharing plan. For the calendar year, there was a $3000 receivable for the MPP, none for the PSP. Each plan had about $3200 in forfietures. The HCE made sure to have his own $30,000 in cash contributions between the two plans in order for him to reach the 415 limit. What do I do about the forfeitures? Both plans have forfeitures reallocated to remaining participants. There are not enough NHCE's to fully absorb all of the forfetures.

what do the plans say with respect to forfeitures and excess contributions?

How does the money purchase plan handle forfeitures? - an addition to contribution or a reduction?

How does it handle contributions in excess of 415 limits? - suspense? return to employer? pay to tpa as aggravation expense ?