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Full Version: Minimum contribution requirement for a top-heavy plan and forfeitures
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PaulaRafferty
Probably a stupid question, but can forfeitures that are normally re-allocated to plan participants be used towards the required top-heavy contribution?

Thanks for any help!
SoCalActuary
Document usually addresses this issue.

In general, if a forfeiture is used as an annual addition under 415, then it is part of the minimum contribution under top-heavy. Does the forfeiture get added to the contribution, or does it offset a contribution as in the old money purchase plan rules?

Check your plan doc for the rules of this plan.
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