Are forfeiture restorations counted as employer contriubtions for any

[John A]

When an employer restores forfeitures for a rehired participant, is the forfeiture restoration counted as an employer contribution for any or all purposes?

Should it be reported as an employer contribution on Form 5500, and if the plan terminated, on Form 5310?

Should it be counted against the deductible limit?

Is it counted as an annual addition?

Any other areas where it is or is not considered an employer contribution?

[wmyer]

The forfeiture restoration does not count against the annual additions limit. Is the forfeiture restoration coming out of the forfeiture account, or is the employer sending in an additional contribution to restore the forfeiture? If it comes out of the forfeiture account, then it doesn't count against the deductible limit and is not included as a contribution on the 5500 form.