Thank you for all the input. Here is additional information. The Plan changed providers in 2022. This is what the new Plan custodian who prepared the 5500 did- the $214K was a receivable on the prior year 5500 that was funded in 2023 and they lumped it in with other income. The $10K are "new forfeitures" from less than 100% vested distributions while the plan was at the previous custodian also included in other income . I am reclassing the $214K as a receivable on the financials and total distributions will be shown as gross amount. I think the only "other income" that should be shown on the 5500 is the $2500.
The $10,622 should be shown on the net assets available for benefit in whatever fund the forfeiture account is being held in.
